Why ZUG?
Siemens, Roche, Johnson & Johnson, Burger King, Glencore and the two huge pipelines Nord Stream and TAP, that do not pass through Switzerland, have their headquarters in the Canton of Zug. 20 000+ other companies are there. Zug (11.9%) is well placed internationally for corporate taxation, being cheaper than Ireland, Liechtenstein (12%), Cyprus (12.5%), Hong-Kong (16.5%) and Russia 20%. Why ?
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The effective corporate income tax rate dropped recently to 11.8% (used to be 14.35%) across all levels (federal taxes, cantonal taxes & municipal taxes ).
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With the introduction of the "patent box", the net profit from patents and similar rights will be included in the calculation of the taxable net profit with a maximum reduction of 90%.
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The Canton of Zug now allows a deduction for research and development costs of 50%.(source KPMG)
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Switzerland ranks first in the Financial secrecy index
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The personal Income tax is one of the lowest of the Western world (8,3%)
Corporations in Zug
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AG: Minimum share capital 100 000 CHF Minimum Paid up 50 000 CHF. Timeframe 1 to 2 weeks
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GMBH: Minimum Capital 20 00 CHF all paid up. Timeframe 1 to 2 weeks
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Not for Profit Association (NGO). No Capital, very light no formalities. Must have residents in the board. Timeframe immediate. Delay for Bank account.
AG GmbH
Personal Income Tax in Zug
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Annual Income 180 000 CHF. Married Couple one child & 1 million CHF assets. Income tax: 14 954 CHF 8.30%​
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For very high income: > 500 000 CHF 20.9% or possibility of fixed tax package
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Advantages of Zug
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Lowest taxation of Switzerland: Both Corporation and personal
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Very "Business Friendly" atmosphere (incl. authorities)
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No Inheritance Tax, Low VAT for Swiss Market
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Multilingual city (English, German, French, Italian)
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Modern developed city with top Infrastructures (40 mn from Zurich Airport), Hospitals, Schools, Luxury Shops & Restaurants.
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Exceptional Safety and Security
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Very good and affordable health insurance
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Beautiful surroundings lakes and ski slopes
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Not in any black / grey list of Tax Havens
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Small Disavantage
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High cost of living for individuals but luxury and safety has price.
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Delays slightly longer for non EU citizen.
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Your identity and requests are protected by the privacy laws of Switzerland.
Cost and Fees
As every request is different, we really prefer to examine carefully your needs before establising a binding quote. However here are some of our usual charges:
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Establishment and registration of an GmbH company: 1500 CHF + costs
Establishment of an AG company: 3000 CHF + costs
Company domiciliation: 200 CHF / Month
Residency Permit B for EU citizen: 1000 CHF + costs
Residency permit for non EU citizen: 5000 CHF + costs
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