At its meeting on 27 February 2017, the National Council adopts a motion to promote innovation for SMEs (to allow provisions for research and development).
According to a motion by Jacqueline Badran (15.3138), the Federal Council should be instructed to submit to parliament an amendment to the Federal Law on Direct Federal Taxation (DBG), Article 63 paragraph 1 letter d, so that provisions for own research and development (and not only to third parties) amounting to at least 80 percent of taxable profit are possible.
In its meeting of 27 January 2017, the National Council (first chamber) adopted the motion by 139 votes to 33 with 20 abstentions.
The minutes of the National Council meeting are available here.
