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.
The total turnover of all patentboxes must not exceed the total turnover.
The profit of a Patentbox must not exceed its turnover. Losses must be indicated with "0"..
research and development