On 25 September 2020, the cantonal tax office in Zurich published a new information sheet on the additional deduction for research and development expenses.
Based on the Federal Law on Tax Reform and OASI Financing (STAF), the Canton of Zurich introduced the additional deduction for research and development expenses on January 1, 2020.Domestic research and development expenses qualify for the additional deduction of 50% under certain conditions.The new information sheet of the cantonal tax office on the additional deduction for research and development expenses (ZStB No. 65a.1) contains explanations on the conditions for the deduction, the documentation requirements and a calculation example. (
