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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } zusätzliche Forschungs- und Entwicklungsabzüge

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

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

Attributes

Name
zusätzliche Forschungs- und Entwicklungsabzüge
Name
additional research and development deductions
Name
déductions supplémentaires pour les dépenses de recherche et de développement
Name
ulteriori deduzioni per la ricerca e lo sviluppo
dateModified
2018-04-18T10:00:31.5870000Z
Identifier
444960
URL
https://www.termdat.bk.admin.ch/entry/444960
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
citation
nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
citation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
position
1
Term Note
EXP: Kantone können Forschungs- und Entwickungsaufwand im Umfang von höchstens 50% über den tatsächlichen Aufwand hinaus zum Abzug zulassen; der zusätzliche Abzug bemisst sich aufgrund der Personalkosten im Bereich Forschung und Entwicklung zuzüglich eines pauschalen Zuschlags
Term Note
EXP: with this fiscal measure for promoting research and development the cantons can permit an additional deduction on research and development expenses that is up to 50% greater than the actual expenses; the additional deduction is based on research and development personnel costs plus a flatrate supplement
Term Note
EXP: mesure fiscale autorisant les cantons à prévoir une déduction supplémentaire de 50 % au maximum sur les dépenses de recherche et développement (R&D) réalisées en Suisse; cette déduction supplémentaire se fonde sur les charges de personnel imputables à la recherche et au développement, auxquelles est ajoutée une majoration forfaitaire
Term Note
EXP: in virtù di questa misura prevista dal Progetto fiscale 17 per creare incentivi fiscali, i Cantoni possono autorizzare la deduzione delle spese di ricerca e sviluppo in ragione di un importo che supera del 50 per cento al massimo le spese effettive; un'ulteriore deduzione è ammessa per le spese per il personale direttamente imputabili alla ricerca e allo sviluppo
termNoteCitation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
termNoteCitation
after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
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
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Incoming Relationships

property subject
seeAlso Third series of corporate tax reforms
seeAlso relief restriction
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