{"jurisdiction":{"name":"Switzerland","slug":"switzerland","code":"CH","region":"Europe"},"program":{"label":"Cantonal R&D deduction","headline":"Up to 150% deduction (cantonal)","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":54,"rank":24,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":55,"refundability":45,"breadth":60,"ease":64}},"authority":{"name":"Federal Tax Administration and cantonal tax administrations","shortName":"ESTV","url":"https://www.estv.admin.ch"},"primarySources":[{"label":"Federal Tax Administration","url":"https://www.estv.admin.ch","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/switzerland"},"canonical":{"standards":"https://www.creditindex.org/standards/switzerland","calculator":"https://www.creditindex.org/calculator/switzerland","directory":"https://www.creditindex.org/directory/switzerland","facts":"https://www.creditindex.org/standards/switzerland/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:32:25.818Z"}