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Swiss Canton of Lucerne to Introduce Qualified Refundable Tax Credit for R&D

|Proposed Changes|Switzerland
Switzerland

The government of the Swiss Canton of Lucerne has announced a public consultation on its plans for economic development with an investment offensive, which is needed following international tax developments such as the Pillar 2 global minimum tax. Recognizing a potential decline in its attractiveness for businesses, the government proposes investing CHF 300 million annually starting in 2026 in…

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