{"id":4061,"date":"2020-01-13T11:23:00","date_gmt":"2020-01-13T10:23:00","guid":{"rendered":"http:\/\/klunker-ip.com\/issue-4-2019-the-patent-box\/"},"modified":"2025-11-01T14:43:56","modified_gmt":"2025-11-01T13:43:56","slug":"issue-4-2019-the-patent-box","status":"publish","type":"post","link":"https:\/\/klunker-ip.com\/en\/issue-4-2019-the-patent-box\/","title":{"rendered":"Issue 4\/2019 – The patent box"},"content":{"rendered":"\n

Patents can have many different benefits. For example, they prevent third parties from simply using the patent holder’s developments themselves. <\/strong><\/p>\n\n

They form a basis for licensing, or they represent assets for financing or M&A activities. Patents and comparable rights will soon take on additional significance in Switzerland: they form the basis for a so-called “patent box”. <\/p>\n\n

The patent box is one of the instruments that will be introduced at cantonal level throughout Switzerland from 2020 under the Federal Act on Tax Reform and AHV Financing (TRAF). Income based on (technical) innovation is to be taxed at a privileged rate as part of a patent box; the tax reduction can be up to 90%! The box includes income that is ultimately linked to a patent.It is not only large corporations that can benefit from this instrument; its use may also be of interest to SMEs. The new option should also have an impact on their own patenting strategy: If the costs of patenting are recouped several times over due to the tax savings, it makes sense to also obtain Patents solely on the basis of the tax opportunities. <\/p>\n\n

In addition to intellectual property law, the patent box also raises tax and business management issues. Mr. Martin R\u00f6thlisberger, lawyer and certified tax expert, T+R Treuhand AG(https:\/\/www.t-r.ch\/unternehmen\/team\/rothlisberger-martin)<\/a>, is a “guest at grips” and provides information. <\/p>\n\n

Read our grips 4\/2019: Grips 4\/2019 – The patent box (full text)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Patents can have many different benefits. For example, they prevent third parties from simply using the patent holder’s developments themselves. They form a basis for licensing, or they represent assets for financing or M&A activities. Patents and comparable rights will soon take on additional significance in Switzerland: they form the basis for a so-called “patent […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4061","post","type-post","status-publish","format-standard","hentry","category-nicht-kategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/posts\/4061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/comments?post=4061"}],"version-history":[{"count":0,"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/posts\/4061\/revisions"}],"wp:attachment":[{"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/media?parent=4061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/categories?post=4061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/klunker-ip.com\/en\/wp-json\/wp\/v2\/tags?post=4061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}