Patents
Granted patents registered in Switzerland or EPO
PATENT BOX
Swiss Patent Box
Reduced tax rate of approximately 2% on qualifying IP income. Available in Zug, Lucerne, Schaffhausen and other cantons.
What Is the Patent Box?
The Patent Box provides a reduced effective tax rate of approximately 2% on income derived from qualifying intellectual property.
Compared to the standard 8.5% corporate rate in Zug, this represents significant savings on IP income.
What Qualifies for Patent Box?
Qualifying IP
- Patents (Swiss and foreign)
- Software with patent-like protection
- Similar protected rights
- Know-how and trade secrets
Non-Qualifying IP
- Marketing-related IP
- Trademarks
- Brand names (generally)
The Nexus Requirement
⚠️ Rule: IP Must Be Developed in Switzerland
- R&D must be performed in Switzerland
- Purchased IP may qualify partially
- Outsourced R&D may not qualify
Types of Qualifying IP
Design Rights
Registered designs and models
Software
Self-developed software with patent-like protection
The 2% Effective Rate
Calculation Example (Zug canton)
Standard corporate rate
8.5%
Patent Box reduction
~75%
Effective rate
~2%
Why Patent Box Matters
Significant Savings
2% vs 8.5%
Encourages Innovation
Rewards R&D
Competitive Edge
Best IP regimes
Retains IP in CH
Keeps local
Stackable
With R&D incentives
Cantons with Patent Box
Zug
~2%
Most popular
Lucerne
~2%
Central location
Schaffhausen
~2%
Near Zurich
Others
~2-3%
Various rates
GET STARTED
Ready to Qualify for Patent Box?
Get started with Patent Box optimization today.
+41 76 244 00 70 info@swissincorporated.com