Settling in Canton Zug FAQ
a) Setting up a company
How do I set up and register my company?
Precise information concerning the foundation procedure of corporations (corporations limited by shares, Aktiengesellschaft or limited liability companies, Gesellschaft mit beschränkter Haftung) is given in the brochure "zug : doing business".
As a foreign national, can I set up a business in Zug, even if I do not live in the canton?
Yes, on condition that the business is a company (in German Kapitalgesellschaft) - that is a corporation (in German "Aktiengesellschaft" or "AG") or a limited liability company (in German, "Gesellschaft mit beschränkter Haftung" or "GmbH"). You may set up a partnership (in German "Personengesellschaft") only if you reside in Canton Zug.
Does the managing director of a "GmbH" (limited liability company) have to be a Swiss national?
No, but he or she must be resident in Switzerland.
How do I obtain a residential address in Zug?
Please contact the Trustees' Association or Bar Association (see below).
For further information, please contact:
the Economic Promotion Office,
the Office of the Commercial Register,
the Trustees' Association of Zug or
the Bar Association of Canton Zug.
b) Workforce
How do I find qualified staff?
For assistance in finding the most suitable staff, please contact the Association of HR Service companies in Zug, the Regional Employment Centre (RAV) or the Federation of Swiss Employment Agencies.
c) Work and residence permits
Who requires a work permit?
All foreign nationals may be employed only if in possession of a work permit.
How do I obtain a work permit?
In principle, permits are issued by the Department of Economic Affairs. Online forms are available.
Does the Department of Economic Affairs differentiate between foreign nationals from EU/EFTA Member States and citizens from other countries (non-EU/EFTA citizens)?
Yes, a bilateral agreement on the free movement of persons between Switzerland and the European Union (EU) came into force on 1 June 2002. Information is contained in the brochure "zug : doing business".
For permit application forms contact the Department of Economic Affairs or consult the brochure "zug : doing business".
d) Taxes
How high is taxation for companies?
Basically, a company pays 15.4% of its net profits in total taxes. However, certain companies qualify for tax privileges. For further information please contact the Economic Promotion Office, the Cantonal Tax Department or consult the brochure "zug : doing business".
How high is taxation for private individuals?
This depends very much on one's personal income. You can make your own tax assessment under Tax Assessment for Natural Persons.
What could be the optimal tax structure for my future business in Zug?
There is no general answer to this question. For advice and information, please contact the Economic Promotion Office, the Office of Commercial Register, the Trustees' Association of Zug or the Bar Association of Canton Zug.
Does Canton Zug offer certain tax privileges?
The legal framework exists for such privileges, but on a case-by-case basis. For advice and information, please contact the Economic Promotion Office.
Does a tax treaty exist between my country and Switzerland?
Switzerland has met agreements with most industrialised countries to prevent double taxation. Such agreements normally include the following tax-related issues:
- Liberation of profits from companies located in the partner state
- Demand for the return of money from taxes at source
- Taxation of licence fees
The Federal Tax Department can provide you with additional information concerning subjects such as International Tax Law and tax treaty.
e) Real estate
How can I find vacant commercial premises?
Vacant office, business, production and storage premises are detailed in the
"List of Vacant Real Estate", published by the Economic Promotion Office.
How can I find vacant residential premises?
Consult Zuger Amtsblatt and Immomarkt Zug.
Is it possible to rent office premises which include secretarial services?
The Economic Promotion Office will be happy to provide you with a list of local Business Centres and a list of Secretarial Services.
As a foreign national, can I purchase real estate in Canton Zug?
In Canton Zug real estate can generally be acquired without special authorisation. However, it depends if the foreign national is a member of a EU/EFTA state and if the property was bought for living or professional purpose. For additional information please consult the brochure "zug : doing business".
As a foreign national, do I have to sell my apartment or house if I leave Switzerland?
If a foreign national changes domicile he or she doesn't have to sell his or her apartment or house. The property can still be used as a second apartment or as a holiday residence or it can be rented out to third persons. However, there are requirements when the property owner planned not to live in the apartment or house himself right from the beginning.
For further information concerning the availability of real estate, please contact Guido Bulgheroni of the Economic Promotion Office. If you require legal assistance concerning real estate, please contact either Peter Müllhaupt or Gianni Bomio.
f) Making contacts
How can I make local business contacts?
Every year, the Economic Promotion Office organizes a Welcome Aperitif for representatives of companies which have settled in Canton Zug the previous year. Another excellent way of establishing contacts is to join one of the local business associations or service clubs.
g) Cost of living
How does the cost of living compare with other regions and countries?
The cost of living in Canton Zug is comparable to that in the rest of Switzerland, except for housing which is substantially above the national average. In general, the cost of living in Zug can be compared with that in Zurich. For international comparisons, consult the prices-and-earnings guide published every three years by the UBS, Switzerland's largest bank.
h) Moving to Zug
Are there relocation services in Zug?
Yes. A list of local relocation services is available from the Economic Promotion Office.
Are there international schools in Zug?
Several international schools are located in Zug - details are available from the Economic Promotion Office.
