The new information sheet of the cantonal tax office on the Patent Box(ZStB No. 64b.1) contains explanations on entering the Patent Box, on calculating the net profit from patents and comparable rights, on documentation requirements and a calculation example.
The calculation and declaration of reductions as STAF can be calculated by means of forms or auxiliary sheets. These also take into account the participation deduction and the relief limitation. The forms can be downloaded here.
Finally, a new instruction sheet on the participation deduction(ZStB No. 72.2) was issued. It contains information on the reduction of capital tax for equity attributable to participation rights, patents or intercompany loans.
