PATENTBOX
CALCULATOR

Welcome to the Patentbox-Calculator

Keller Schneider Patent- und Markenanwälte AG (Zürich) provides you with a simple calculation tool which allows you to estimate in a straightforward manner whether the installation of Patentboxes is worthwhile for your company or not.

In order to strengthen the innovation engine of Swiss SMEs, all Swiss cantons have been granting tax reductions since 2020 for companies that invest in research and development and have at least one granted patent, for example a granted Swiss patent. First, however, one or more Patentboxes of different categories must be set up and agreed with the responsible tax office; one-time purchase fees are charged for each Patentbox.

You can set up Patentboxes in three different categories:

  • Patentbox for a single patent, it concerns all sales associated with it
  • Patentbox for a single product, if it is protected by at least one patent;
  • Patentbox for a product group if there is at least one granted patent for it..

Once the decision has been taken, it cannot be changed. Because this decision is so important, you can use the tool below to calculate and compare individual variants with up to four Patentboxes without obligation.

 

The total profit of a company can be reduced by up to 90% of the Patentbox profits for cantonal tax assessment, depending on the canton, until a maximum limitation of deduction is reached. The federal tax remains unaffected by the Patentboxes. For that reason, an annual income statement must be prepared for each Patentbox set up in order to determine its profits.

In addition, accounts must be kept for development expenditure. The maximum amount can only be saved if the expenditure is largely spent in Switzerland. Expenditure on development work in foreign subsidiaries and purchases of intellectual property rights, on the other hand, reduce the deductions.

Last but not least: Apart from deductions for Patentboxes, some cantons also allow certain deductions for research and development expenditure, but only on the basis of the (gross) wage costs incurred in Switzerland. No patents are required for this. These are also included in the calculation "without Patentbox", if permitted.

Should you have any further questions, please do not hesitate to contact us. We will be happy to help you obtaining suitable patents - for Patentboxes - but also for more extensive protection of your investments on development, so that only you benefit from your innovations and you can keep your competitors at a distance.

 

Calculator

Canton
Total
Patentbox 1
Patentbox 2
Patentbox 3
Patentbox 4
Turnover
Total turnover of the company or the respective turnover on all products that fall into the respective Patentboxes. This also includes royalty income.
The total turnover of all patentboxes must not exceed the total turnover.
Profit
Total profit according to the income statement, which must be taxed, or the equally determined profits for each Patentbox.

The profit of a Patentbox must not exceed its turnover. Losses must be indicated with "0"..
 
Qualifying development costs
Annual costs incurred for the respective Patentbox for research and development in Switzerland or for external research and development contracts (worldwide). State the average value over the last 10 years or as long as applicable.
 
Non-qualifying development costs
Annual costs incurred for the respective Patentbox for research and development in company-owned subsidiaries abroad or for the purchase of property rights. State the average value over the last 10 years or as long as applicable.
 
Personnel costs for
research and development
Total of all gross wage costs spent on research and development in Switzerland in the tax year in question. Other research and development expenses are not deductible.
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Calculation of deductions

 
Total
Patentbox 1
Patentbox 2
Patentbox 3
Patentbox 4
6% of allocated costs
 
Brand fee 1% of sales
 
Residual profit
 
Nexus quotient
 
 
 
Patentbox deduction:
0
Deduction for research and development:
 
 
 
 
Total deductions:
 
 
 
 
Maximum permissible deduction (limitation of deduction):
 
 
 
 

Tax Calculation

Canton
with Patentbox
 
Canton
only R&D deductions
 
Federal
Allowable discount: CHF

 
 
(no seduction)
Taxation: CHF
 
 
0
Tax rate:
 
 
Tax amount: CHF
 
 
 
with Patentbox
 
only R&D deductions
 
Without deductions
Total federal &
cantonal tax: CHF
 
Reduced tax rate:
 
 
Tax saving: CHF
0.00
 
0.00
Tax saving: %
0
 
0
Adoption and simplifications:
- Linear taxation, no progression
- Taxation at the canton's main location
- No property taxes taken into account
Disclaimer:
All information without guarantee. The Patentbox-Calculator considers only the tax advantages of Patentboxes and development costs and does not calculate the exact tax; the data should serve as an aid to decision-making. The last known publicly available tax rates of the cantons were used.

 

Feedback

Do you like this Patentbox-Calculator? We are looking forward to your feedback by e-mail or with the form below.

 

 

© Copyright Keller Schneider
Patent- und Markenanwälte AG (Zürich), 2020

Interested in learning more?

Please visit us in our office, also together with your trustee. During an hour-long personal consultation at a reduced price of CHF 200, we will be happy to answer all your questions regarding the Patentbox.

Our free Patentbox seminar, which we had planned to hold for our customers on June 4, 2020 at the Hotel Gotthard in Zurich, unfortunately had to be postponed. If you are interested in an invitation to this seminar, you can let us know using the form on the right. You will hear from us as soon as the postponement date is known..

We look forward to your visit. 

Your Keller Schneider Team