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10.2. Intellectual Property Management Regimes

Nidwalden License Box

So far, the canton of Nidwalden is the only one to have introduced specific tax relief for certain license income (so-called 'license box'). The net license income from the use of intangible assets is taxed separately at a reduced income tax rate. The reduced rate is one-fifth of the regular cantonal/communal income tax rate.

In the course of the upcoming Swiss corporate tax reform III (around 2020) most cantons plan the introduction of a similar license income relief.