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

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Under Art. 25b StHG (TRAF), what is the Super-Deduction for Research and Development (F&E-Sonderabzug) that cantons may optionally grant to corporations?
Correct Answer:
An additional tax deduction of up to 50% on qualifying domestic R&D personnel costs (plus a 35% overhead surcharge) and qualifying third-party Swiss contract research costs (up to 80% of invoiced amount)

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