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 into various measures. With respect to taxation, one of the main planned measures is the introduction of a new incentive instrument, the Lucerne Innovation Contribution (Luzerner Innovationsbeitrag - LIB) to support R&D activities. The LIB can be granted as financial aid or...