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Dipl. Steuerexperte HFP Practice Questions - Diplomierte R Steuerexpertin Steuerexperte Mit Eidgenössischem Diplom Exam

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Under the Swiss Federal Act on the Harmonisation of Direct Taxes (Art. 25a StHG / TRAF - Federal Act on Tax Reform and AHV Financing), what is the Patent Box (Patentbox) regime and what is its maximum statutory tax relief?
Correct Answer:
Net profits derived from qualifying Swiss and foreign patents and comparable rights (calculated using the OECD nexus approach) are taxed at a reduced rate at the cantonal level, with a mandatory statutory maximum cantonal profit tax reduction capped at 90%

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