{"id":39467,"date":"2025-05-15T11:20:54","date_gmt":"2025-05-15T09:20:54","guid":{"rendered":"https:\/\/fidulex.ch\/?p=39467"},"modified":"2025-05-15T11:24:01","modified_gmt":"2025-05-15T09:24:01","slug":"corporate-tax-reform-guide-geneva","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/corporate-tax-reform-guide-geneva\/","title":{"rendered":"Guide to Corporate Tax Reform (RFFA) in Geneva"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39467\" class=\"elementor elementor-39467\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32916da9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32916da9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c027111\" data-id=\"3c027111\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3582312d elementor-widget elementor-widget-heading\" data-id=\"3582312d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Corporate Tax Reform (RFFA): What Is It?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6595cadd elementor-widget elementor-widget-text-editor\" data-id=\"6595cadd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>RFFA<\/strong>, which came into force in January 2020, abolished the previous tax regimes in order to introduce new <strong>tax rates<\/strong> , more equal for all companies. However, the cantons are free to set their own tax rates, while respecting the principle of equality.<\/p>\n<p>This reform affected :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dd261ac elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7dd261ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Income tax<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Capital tax<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Income tax<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Wealth tax<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3802684a elementor-widget elementor-widget-heading\" data-id=\"3802684a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">RFFA Objectives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc580af elementor-widget elementor-widget-text-editor\" data-id=\"3fc580af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The main objective of the <strong>RFFA<\/strong> is the modernization of the Swiss tax system to bring it in line with international standards, while maintaining Switzerland's tax attractiveness. The aim of the Geneva corporate tax reform was to abolish corporate tax privileges and introduce a more <strong>tax-efficient system<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fe60ca elementor-widget elementor-widget-heading\" data-id=\"51fe60ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Main Changes of the RFFA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d2d873 elementor-widget elementor-widget-heading\" data-id=\"44d2d873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax Cuts for Businesses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4594e29 elementor-widget elementor-widget-text-editor\" data-id=\"4594e29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All Geneva-based companies are obliged to pay tax on their <strong>capital<\/strong>, i.e. on the amount of money or property they own. In Geneva, this tax was set at 1.8\u2030 before the RFFA.<\/p>\n<p>Once the corporate tax reform was passed, the canton of Geneva established a reduced tax rate for companies, at <strong>0.005\u2030<\/strong>, on parts of the capital used for R&amp;D purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6947a8 elementor-widget elementor-widget-heading\" data-id=\"4c6947a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Patent Box<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70567ae0 elementor-widget elementor-widget-text-editor\" data-id=\"70567ae0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To encourage <strong>innovation<\/strong> (research, creation of new technologies, etc.), the RFFA has introduced the \"patent box\", a tool which, among other things, grants lower taxation of a company's profits. The profits in question must come from <a href=\"https:\/\/www.ge.ch\/mise-oeuvre-geneve-reforme-fiscalite-entreprises-rffa\/patent-box-depenses-rd\" target=\"_blank\" rel=\"noopener\">patents and comparable rights<\/a>.\u00a0<\/p>\n<p>This means that a Geneva-based company can pay less tax on profits from patents or similar rights. The tax reduction can be up to <strong>10%<\/strong>. To benefit from this reduction, certain conditions must be met.<\/p>\n<p>Expenditure on research and development must have been made in <strong>Switzerland,<\/strong> in order to benefit from this reduced rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1be71b48 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1be71b48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-Document-Search\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A patent protects an invention.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e999ec elementor-widget elementor-widget-heading\" data-id=\"8e999ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Research and Development (R&amp;D) expenditure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49a03c91 elementor-widget elementor-widget-text-editor\" data-id=\"49a03c91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Like the patent box, the <strong>RFFA<\/strong> introduced the deduction for <strong>R&amp;D<\/strong>, which seeks to encourage companies to innovate by lightening the burden of research-related expenses. Here again, expenditure must be incurred in <strong>Switzerland,<\/strong> not abroad.<\/p>\n<p>In other words, a company that spends money on R&amp;D in Switzerland can deduct even more from its taxable profits than it has actually spent. For example:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec37c2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3ec37c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If a company spends CHF 100 on R&amp;D salaries, it can use CHF 135 (100 + 35 %) to calculate the deduction.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewbox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">On this increased basis, a further 50 % can be deducted from the business' taxes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46981eac elementor-widget elementor-widget-text-editor\" data-id=\"46981eac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For R&amp;D expenses incurred by external service providers, up to a maximum of <strong>80%<\/strong> while adding <strong>50%<\/strong> discount.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1263e1a2 elementor-widget elementor-widget-heading\" data-id=\"1263e1a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dividend taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7204d054 elementor-widget elementor-widget-text-editor\" data-id=\"7204d054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To limit the double taxation of dividends received by individuals holding at least <strong>10%<\/strong> of a company.<\/p>\n<p>If the shares held are in his assets <strong data-start=\"629\" data-end=\"647\">private<\/strong> (for example: an individual shareholder who holds these shares as a personal investment), it will only be taxed on <strong data-start=\"768\" data-end=\"776\">70 %<\/strong> of the amount received.<\/p>\n<p class=\"\" data-start=\"796\" data-end=\"1004\">If it's in fortune <strong data-start=\"813\" data-end=\"836\">commercial<\/strong> of the shareholder (for example: a company or a self-employed person who holds these shares as part of his or her professional activity), it will only be taxed on <strong data-start=\"984\" data-end=\"992\">60 %<\/strong> of the amount.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed17039 elementor-widget elementor-widget-heading\" data-id=\"ed17039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidulex.ch\/en\/becoming-independent-in-switzerland-in-2024-2\/\">How to benefit from the patent box and R&amp;D?<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc6a5f2 elementor-widget elementor-widget-text-editor\" data-id=\"dc6a5f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To do this, you will need to apply for a <strong><a href=\"https:\/\/www.ge.ch\/demander-ruling-fiscal-allegement-fiscal\/forme-contenu-demande-ruling-fiscal\" target=\"_blank\" rel=\"noopener\">tax ruling<\/a><\/strong><strong>,<\/strong> which must be claimed on a company's tax return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6ee20c elementor-widget elementor-widget-heading\" data-id=\"d6ee20c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/fidulex.ch\/en\/becoming-independent-in-switzerland-in-2024-2\/\">What about the self-employed?<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4741673 elementor-widget elementor-widget-text-editor\" data-id=\"4741673\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As a general rule, self-employed individuals can also benefit from the various instruments available to companies, such as the patent box or R&amp;D.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a6d6 elementor-widget elementor-widget-heading\" data-id=\"56a6d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac61d67 elementor-widget elementor-widget-toggle\" data-id=\"5ac61d67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1521\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the corporate tax reform (RFFA)?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1521\"><p class=\"\" data-start=\"233\" data-end=\"536\">The RFFA, which came into force in 2020, is a tax reform that abolished the old special tax regimes to create a fairer system in line with international standards. It allows cantons like Geneva to set their own rates, while respecting equality between companies.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1522\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Which taxes are affected by the RFFA reform?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1522\"><p class=\"\" data-start=\"597\" data-end=\"641\">The reform affects several types of tax:<\/p>\n<ul data-start=\"642\" data-end=\"749\">\n<li class=\"\" data-start=\"642\" data-end=\"669\">\n<p class=\"\" data-start=\"644\" data-end=\"669\">Income tax<\/p>\n<\/li>\n<li class=\"\" data-start=\"670\" data-end=\"696\">\n<p class=\"\" data-start=\"672\" data-end=\"696\">Capital tax<\/p>\n<\/li>\n<li class=\"\" data-start=\"697\" data-end=\"722\">\n<p class=\"\" data-start=\"699\" data-end=\"722\">Income tax<\/p>\n<\/li>\n<li class=\"\" data-start=\"723\" data-end=\"749\">\n<p class=\"\" data-start=\"725\" data-end=\"749\">Wealth tax<\/p>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1523\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Why was the RFFA reform introduced?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1523\"><p>The RFFA aims to modernize the Swiss tax system to bring it into line with international standards, while maintaining the country's competitiveness. It abolishes the tax privileges of former companies and puts everyone on an equal footing.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1524\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1524\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is Geneva's new capital tax rate?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1524\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1524\"><p class=\"\" data-start=\"1138\" data-end=\"1391\">Before the reform, capital tax was set at <strong data-start=\"1192\" data-end=\"1200\">1.8\u2030<\/strong>. After the reform, Geneva applied a <strong data-start=\"1239\" data-end=\"1264\">reduced rate of 0.005\u2030<\/strong> on innovation-related capital (patents, comparable rights, etc.). This amounts to a very low tax: around <strong data-start=\"1379\" data-end=\"1390\">0.001 %<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1525\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1525\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the patent box?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1525\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1525\"><p>The patent box is a tax tool that enables companies to pay less tax on profits from patents or similar rights. It encourages innovation by reducing taxation by up to 10 %, provided that the R&amp;D expenditure has been made in Switzerland.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1526\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1526\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does the R&amp;D deduction work?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1526\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1526\"><p class=\"\" data-start=\"1754\" data-end=\"1886\">The reform makes it possible to <strong data-start=\"1775\" data-end=\"1796\">deduct more<\/strong> than the amounts actually spent on research and development. For example:<\/p>\n<ul data-start=\"1887\" data-end=\"2175\">\n<li class=\"\" data-start=\"1887\" data-end=\"1957\">\n<p class=\"\" data-start=\"1889\" data-end=\"1957\">An R&amp;D salary expense of CHF 100 can be increased to CHF 135.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1958\" data-end=\"2016\">\n<p class=\"\" data-start=\"1960\" data-end=\"2016\">On this basis, we can further deduce <strong data-start=\"1999\" data-end=\"2015\">50 % more<\/strong>.<\/p>\n<\/li>\n<li class=\"\" data-start=\"2017\" data-end=\"2175\">\n<p class=\"\" data-start=\"2019\" data-end=\"2175\">For external expenses (service providers), you can deduct up to <strong data-start=\"2097\" data-end=\"2105\">80 %<\/strong> of their amount, then add <strong data-start=\"2138\" data-end=\"2174\">50 % additional deduction<\/strong>.<\/p>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"La r\\u00e9forme de la fiscalit\\u00e9 des entreprises (RFFA), c\\u2019est quoi ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p class=\\\"\\\" data-start=\\\"233\\\" data-end=\\\"536\\\">La RFFA, entr\\u00e9e en vigueur en 2020, est une r\\u00e9forme fiscale qui a supprim\\u00e9 les anciens r\\u00e9gimes fiscaux sp\\u00e9ciaux pour instaurer un syst\\u00e8me plus juste et conforme aux normes internationales. Elle permet aux cantons, comme Gen\\u00e8ve, de fixer leurs propres taux tout en respectant l\\u2019\\u00e9galit\\u00e9 entre entreprises.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels imp\\u00f4ts sont concern\\u00e9s par la r\\u00e9forme RFFA ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p class=\\\"\\\" data-start=\\\"597\\\" data-end=\\\"641\\\">La r\\u00e9forme touche plusieurs types d\\u2019imp\\u00f4ts :<\\\/p>\\n<ul data-start=\\\"642\\\" data-end=\\\"749\\\">\\n<li class=\\\"\\\" data-start=\\\"642\\\" data-end=\\\"669\\\">\\n<p class=\\\"\\\" data-start=\\\"644\\\" data-end=\\\"669\\\">L\\u2019imp\\u00f4t sur le b\\u00e9n\\u00e9fice<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"670\\\" data-end=\\\"696\\\">\\n<p class=\\\"\\\" data-start=\\\"672\\\" data-end=\\\"696\\\">L\\u2019imp\\u00f4t sur le capital<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"697\\\" data-end=\\\"722\\\">\\n<p class=\\\"\\\" data-start=\\\"699\\\" data-end=\\\"722\\\">L\\u2019imp\\u00f4t sur le revenu<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"723\\\" data-end=\\\"749\\\">\\n<p class=\\\"\\\" data-start=\\\"725\\\" data-end=\\\"749\\\">L\\u2019imp\\u00f4t sur la fortune<\\\/p>\\n<\\\/li>\\n<\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Pourquoi la r\\u00e9forme RFFA a-t-elle \\u00e9t\\u00e9 mise en place ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La RFFA vise \\u00e0 moderniser le syst\\u00e8me fiscal suisse pour le rendre conforme aux normes internationales, tout en gardant la comp\\u00e9titivit\\u00e9 du pays. Elle supprime les privil\\u00e8ges fiscaux d\\u2019anciennes entreprises et met tout le monde sur un pied d\\u2019\\u00e9galit\\u00e9.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quel est le nouveau taux d\\u2019imposition sur le capital \\u00e0 Gen\\u00e8ve ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p class=\\\"\\\" data-start=\\\"1138\\\" data-end=\\\"1391\\\">Avant la r\\u00e9forme, l\\u2019imp\\u00f4t sur le capital \\u00e9tait fix\\u00e9 \\u00e0 <strong data-start=\\\"1192\\\" data-end=\\\"1200\\\">1.8\\u2030<\\\/strong>. Apr\\u00e8s la r\\u00e9forme, Gen\\u00e8ve applique un <strong data-start=\\\"1239\\\" data-end=\\\"1264\\\">taux r\\u00e9duit de 0.005\\u2030<\\\/strong> sur le capital li\\u00e9 \\u00e0 l\\u2019innovation (brevets, droits comparables, etc.). Cela revient \\u00e0 un imp\\u00f4t tr\\u00e8s bas : environ <strong data-start=\\\"1379\\\" data-end=\\\"1390\\\">0.001 %<\\\/strong>.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"C\\u2019est quoi la \\u00ab patent box \\u00bb ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La patent box est un outil fiscal qui permet de payer moins d\\u2019imp\\u00f4ts sur les b\\u00e9n\\u00e9fices issus de brevets ou de droits similaires. Elle encourage l\\u2019innovation en r\\u00e9duisant l\\u2019imposition jusqu\\u2019\\u00e0 10 %, \\u00e0 condition que les d\\u00e9penses de R&amp;D aient \\u00e9t\\u00e9 faites en Suisse.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment fonctionne la d\\u00e9duction R&D ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p class=\\\"\\\" data-start=\\\"1754\\\" data-end=\\\"1886\\\">La r\\u00e9forme permet de <strong data-start=\\\"1775\\\" data-end=\\\"1796\\\">d\\u00e9duire davantage<\\\/strong> que les montants r\\u00e9ellement d\\u00e9pens\\u00e9s pour la recherche et le d\\u00e9veloppement. Par exemple :<\\\/p>\\n<ul data-start=\\\"1887\\\" data-end=\\\"2175\\\">\\n<li class=\\\"\\\" data-start=\\\"1887\\\" data-end=\\\"1957\\\">\\n<p class=\\\"\\\" data-start=\\\"1889\\\" data-end=\\\"1957\\\">Une d\\u00e9pense salariale de 100 CHF en R&amp;D peut \\u00eatre major\\u00e9e \\u00e0 135 CHF.<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"1958\\\" data-end=\\\"2016\\\">\\n<p class=\\\"\\\" data-start=\\\"1960\\\" data-end=\\\"2016\\\">Sur cette base, on peut d\\u00e9duire encore <strong data-start=\\\"1999\\\" data-end=\\\"2015\\\">50 % en plus<\\\/strong>.<\\\/p>\\n<\\\/li>\\n<li class=\\\"\\\" data-start=\\\"2017\\\" data-end=\\\"2175\\\">\\n<p class=\\\"\\\" data-start=\\\"2019\\\" data-end=\\\"2175\\\">Pour les d\\u00e9penses externes (prestataires), il est possible de d\\u00e9duire jusqu\\u2019\\u00e0 <strong data-start=\\\"2097\\\" data-end=\\\"2105\\\">80 %<\\\/strong> de leur montant, puis d\\u2019ajouter <strong data-start=\\\"2138\\\" data-end=\\\"2174\\\">50 % de d\\u00e9duction suppl\\u00e9mentaire<\\\/strong>.<\\\/p>\\n<\\\/li>\\n<\\\/ul>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>In 2020, teh citizens of Geneva approved the reform of the corporate tax system (RFFA). We tell you all about the effects of this reform and how it has affected businesses since then.<\/p>","protected":false},"author":1,"featured_media":39470,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[27,19],"tags":[],"class_list":["post-39467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-dentreprise","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=39467"}],"version-history":[{"count":24,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467\/revisions"}],"predecessor-version":[{"id":39493,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39467\/revisions\/39493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/39470"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=39467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=39467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=39467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}