From Switzerland: Tax Proposal 17
The Federal Council in Switzerland announced during its meeting on September 6, 2017, that they initiated the consultation on tax proposal (tax proposal 17 – TP17).
According to the press release of the Federal Council, TP17 contains several tax measures to maintain Switzerland’s competitiveness. All Cantons will introduce a patent box. Moreover, they can grant R&D tax deductions if need be. There are further instruments in addition to those two key ones.
The consultation will end on December 6, 2017. It is not expected to be enforced before 2020.