The FTA has published four new tax folders for legal entities, which provide an overview of the cantonal implementations of individual measures introduced under the STAF.
These are the following publications:
- Profit tax - Reduced taxation of profits from patents and comparable rights (patent box)
- Profit tax - Additional deduction for research and development expenses
- Profit tax - deduction on own financing
- Profit tax - relief limitation
All publications are available here.
