Company Establishment in Zug Canton

The canton of Zug stands out among Swiss jurisdictions for its low taxation policies, making it a magnet for both domestic and international investors. In 2018, Zug ranked among the most attractive cantons in Switzerland due to its corporate tax rate of just 14.5%, one of the lowest nationwide.

Foreign nationals aiming to relocate to Switzerland for business or personal purposes will also find Zug appealing, as it offers the lowest income tax for individuals, with a maximum rate of 22.9%. Our consultants provide detailed guidance on taxation for both individuals and companies registered in Zug.

One of the most critical steps in establishing a business in Zug is Swiss company formation. This involves choosing the right legal structure, preparing necessary documents, and completing the registration with the Commercial Register. Our expert team is ready to assist you in navigating this process smoothly, ensuring your company is set up according to Swiss regulations.

Entrepreneurs interested in opening a business in Zug can choose from several legal forms. The most common structures are the limited liability company (GmbH) and the public limited company (SA/AG).

A GmbH has a minimum share capital of CHF 20,000, divided into shares with a nominal value of at least CHF 100. This type of company must appoint at least one Swiss-resident manager. The capital must be fully paid in prior to registration.

The public limited company (SA/AG) is another popular option, particularly for larger enterprises. Setting up a Swiss Holding Company is often an attractive option for international investors. A holding company in Switzerland offers numerous tax benefits, such as exemptions on dividend income and capital gains, making it ideal for managing and holding shares of other companies. This structure is particularly beneficial for businesses that own subsidiaries or seek to consolidate assets. It requires a minimum share capital of CHF 100,000, of which at least CHF 50,000 or 20% must be paid upon incorporation. Management is handled by the General Meeting of Shareholders, a Board of Directors, and, when applicable, auditors.

A key advantage of both structures is the ability to convert from one to the other as business needs evolve. While the GmbH is more popular due to its lower capital requirements, the SA is preferred for businesses seeking scalability and access to capital markets.

The incorporation process includes preparing the Articles of Association, obtaining a bank confirmation for the deposited capital, securing auditor acceptance, and, if needed, providing a domicile declaration. All documents must be notarized and filed with the Commercial Register.

Once approved, the deposited capital is released by the bank. Opening a Swiss bank account is a critical part of the company formation process. It is necessary to deposit the required share capital into a corporate bank account before the company is officially registered. Our consultants assist with the process of selecting the right bank, ensuring smooth transactions and compliance with Swiss banking regulations. The process generally takes between five business days and three weeks, depending on the complexity of the file.

In addition to corporations, Switzerland allows the formation of partnerships, which are simpler and more flexible business entities. These are widely used by professionals, family businesses, and SMEs operating in the canton of Zug.

The main types of partnerships include:

All partnerships in Zug are subject to Swiss civil and commercial law. While not all require registration, they may still be subject to income tax, VAT, and social contribution requirements, depending on the business model and revenue.

Our legal experts in Zug provide tailored advice on choosing the right partnership structure based on your commercial goals and liability preferences.

Foreign companies wishing to expand their presence in Switzerland often choose to open a branch office in the canton of Zug. A Swiss branch is not a separate legal entity but an extension of the foreign parent company.

The branch must also maintain accounting records for its Swiss operations and submit annual financial statements. Profits attributable to the branch are taxed in Switzerland under the same rules as for local companies.

Our corporate advisors in Zug assist with full registration, tax coordination, and ongoing branch compliance.

The canton of Zug is known for its pro-business environment, which supports a variety of legal forms to accommodate different types of entrepreneurs and investment goals. Among the available options, some business forms are more commonly chosen by investors due to their balance of flexibility, cost-efficiency, and liability protection.

These business types represent the majority of new company registrations in Zug, with the GmbH being especially popular among local and foreign entrepreneurs due to its adaptability and regulatory simplicity.

Our Zug-based team of consultants can help identify the most suitable legal form for your venture, taking into account tax optimization, liability exposure, and strategic growth plans.

The canton of Zug is widely recognized for offering one of the most favorable tax environments in Switzerland. Both companies and individuals benefit from competitive tax rates, making Zug an attractive jurisdiction for local and international investors.

Our Zug tax advisors assist with company tax planning, personal tax structuring, VAT registration, and access to preferential regimes.

Our team of company formation agents in Zug offers end-to-end services for local and foreign entrepreneurs looking to establish or expand their business presence in Switzerland.

Our professionals are fluent in English, German, French, and Italian and can coordinate the entire process remotely for international clients. Whether you are launching a startup, relocating your holding company, or opening a local branch, our agents in Zug ensure smooth incorporation and ongoing legal compliance.