Tax Residency/switzerland

🇨🇭 Switzerland (Zug) Tax Residency

90-day physical-presence rule. Top personal rate 22%. Effective corporate rate 11.85%. Updated for 2026.

Headline rates

Days threshold
90
days
Personal top
22%
Capital gains
0%
Dividends
35%
Corporate effective
11.85%
Wealth taxYes
Exit taxNo
Corporate headline11.85%
Regionswitzerland

How the corporate effective rate is achieved

Federal 8.5% + cantonal varies. Zug ~11.85% combined effective. Lucerne, Schwyz, Nidwalden similarly low. Patent box reduces effective further.

Alternative residency routes

Lump-sum (forfait) taxation for non-working foreign residents — agreed living-cost-based assessment, varies by canton. Zug among the lowest-tax cantons.

Special regime — open

Lump-Sum Taxation (Forfait)

Non-working foreign residents can negotiate fixed annual tax based on lifestyle. Minimum thresholds set by canton (~CHF 400k+/yr typical).

Duration: Unlimited

Notes

Not EU but bilateral agreements. Cantons differ wildly — Zug, Schwyz, Nidwalden, Lucerne are ~12% combined CIT; Geneva, Vaud are ~14-15%. Wealth tax exists at cantonal level.

Primary sources

Compare Switzerland (Zug) with 19 other jurisdictions

Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Switzerland (Zug) special regime where one applies.

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.