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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Patentbox

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Instrument, mit dem Gewinne aus Patenten und vergleichbaren Rechten ermässigt besteuert werden können.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Patentbox
Name
patent box
Name
patent box
Name
patent box
Description
Instrument, mit dem Gewinne aus Patenten und vergleichbaren Rechten ermässigt besteuert werden können.
Description
Tax regime that allows companies to apply an effective preferential rate of corporation tax to profits attributable to patents.
Description
Outil qui permet de taxer à un taux d'imposition réduit les bénéfices provenant de brevets et d'autres droits comparables liés à la recherche et au développement.
Description
Regime di tassazione agevolata per i redditi derivanti da marchi e brevetti.
dateModified
2023-01-19T10:02:27.7046700Z
Identifier
444846
URL
https://www.termdat.bk.admin.ch/entry/444846
citation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
OECD, BEPS - Frequently Asked Questions ([Internet, 2018-02-14](http://www.oecd.org/ctp/beps-frequentlyaskedquestions.htm))
citation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
Term Note
EXP: die Patentbox wird derzeit in vielen Staaten angewendet und von OECD und EU unter gewissen Bedingungen akzeptiert
Term Note
EXP: also known as intellectual property box regime, innovation box or IP box
Term Note
GRM: pl. patent boxes; EXP: actuellement utilisée par de nombreux États et acceptée par l'OCDE et par l'Union européenne à certaines conditions
Term Note
EXP: è attualmente impiegato in molti Stati, e a determinate condizioni, accettato dall’OCSE e dall’UE (a); in Svizzera, la Confederazione ha deciso di rinunciare ad un’introduzione del patent box a livello federale obbligando tuttavia i Cantoni ad inserire tali misure fiscali obbligatoriamente nelle proprie legislazioni tributarie; si parla di "box" perché vengono isolati i beni immateriali
termNoteCitation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
Wikipedia, Patent Box ([Internet, 2018-02-14](https://en.wikipedia.org/wiki/Patent_box))
termNoteCitation
(a) AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf)); (b) secondo SUPSI, Novità fiscali 1/2017, p. 7 ([(Internet, 2018-04-06)](www.supsi.ch/fisco/dms/fisco/docs/pubblicazioni/2017/NovitaFiscali_1-2017.pdf))
descriptionCitation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
descriptionCitation
after Financial Times Lexicon ([Internet, 2018-02-14](http://lexicon.ft.com/Term?term=patent-box))
descriptionCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-14](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
descriptionCitation
secondo patentroad, Patent Box: Cos'è ([Internet, 2018-03-21](http://www.patentroad.it/patent-box-cos-e/))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso Third series of corporate tax reforms
seeAlso relief restriction
seeAlso modified Nexus approach
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
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SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.