Patent boxes allow companies to reduce taxes on income from the sale of patented goods. The savings can be substantial, but the administrative burden for properly attributing a company’s earnings to a given product may be significant.
The tax reductions that can be achieved depend strongly on a company’s income, its margins, its domicile (the Swiss Cantons have fairly different implementations of the patent box regime), the “size” of the box.
Another aspect that has to be taken into account are the costs of establishing a patent box.
Our specialists have participated in the discussions on the implementation of this tool, and they can advise you on its merits and function. For an in-depth analysis of the patent box, a collaboration with between a patent and a tax expert is required. This may be your current tax specialist, or we can advise you on suitable partners.