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Switzerland (Zug)

Corp Tax: 11.8%Setup: 420 CHFIncorporate: 3 daysData Quality: 100%

Tax Rates

Corporate Tax

11.8%OutdatedVerified Mar 2025

Effective Corporate Rate

11.8%

Capital Gains

0%OutdatedVerified Mar 2025

Personal Income (Top)

22.4%OutdatedVerified Mar 2025

VAT

8.1%OutdatedVerified Mar 2025

VAT Reduced Rates

2.6%, 3.8%

Dividend Withholding

35%OutdatedVerified Mar 2025

Tax System

System Type

worldwideOutdatedVerified Mar 2025

Foreign Income Taxed

Yes

CFC Rules

NoOutdatedVerified Mar 2025

Transfer Pricing

mediumOutdatedVerified Mar 2025

TP Documentation Required

Yes

Incentives

IP Regime

AvailableOutdatedVerified Mar 2025

IP Effective Rate

1.18%

Crypto Tax

capital gainsOutdatedVerified Mar 2025

Crypto Rate

Participation Exemption

AvailableOutdatedVerified Mar 2025

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

104OutdatedVerified Mar 2025

Double Tax Agreements

104

Key Partners

Germany, France, United Kingdom, United States, Italy, Austria, Netherlands, China, Japan, India, Singapore, Luxembourg, Spain, Canada, Australia, Hong Kong, Ireland, Belgium, Brazil, United Arab Emirates

Exit Tax

NoOutdatedVerified Mar 2025