On June 4, 2020, the Swiss Tax Conference (SSK) published an analysis of the additional deduction of research and development expenses under Art. 10a and Art. 25a of the Tax Harmonization Act (StHG).
The Federal Law on Tax Reform and OASI Financing (STAF) authorises the cantons to grant an additional deduction of up to 50% on research and development expenditure under certain conditions. The basis for calculation is the directly attributable personnel expenses in connection with the research and development qualifying for the deduction plus a surcharge of 35% (but not exceeding the total expenses). If the research and development activities are carried out by third parties under contract, up to 80% of the invoiced amount may be deducted under certain conditions.
SSK's analysis provides an overview of the legal regulations and also contains an example for the calculation of the additional deduction for research and development expenses.
The analysis is available here.
