The Federal Tax Administration (FTA) published a total of three new tax folders in the area of income and wealth taxes on August 31, 2022 and September 1, 2022. These are the following tax folders:
- Income tax - reduced taxation for income from patents and comparable rights in the case of self-employment (patent box)
- Income tax - Additional deduction of research and development expenses in the case of self-employment
- Wealth tax - reduced taxation for business assets attributable to patents and similar rights
The tax folders are short nationwide overviews (federal/cantonal) of various income and deductions for income and wealth taxes for individuals, tax rates for profit and capital taxes for legal entities, inheritance and gift taxes, and real estate gains tax.
All tax folders are available here .
