[Gormo]

> Yes, Switzerland pays you to run a startup.

It sounds like they're just taxing you less, not paying you anything.

[therealdrag0]

A tax credit gets paid out if you end in green doesn’t it?

[Gormo]

A credit does, but a deduction does not. I'm not sure where the previous commenter is getting this information from, since I can't find any documentation of a 135% tax deduction for R&D in Switzerland anywhere online, but if it is a deduction and not a credit, it means that it just offsets taxes on other income.

[oldandboring]

A refundable credit does, but not all credits are refundable.