Taxation of the company
The Swiss fiscal system distinguishes itself through different types of taxes:
- Direct federal tax,
- Kanton and Municipal tax.
Added to this, the tax laws in the individual Kantons are partly very different to some extent. Although the Kantons had to adapt their tax laws until 01.01.2001 with the federal tax according to the tax harmonization, this harmonization law does not strive to a full alignment with the Kanton tax laws. Relevant areas, such as fixing the tax rates and tariffs continue to be under the authorization of the Kantons.
Within Switzerland even after the 01.01.2001 different Kanton regulations will have to be found which can be very important for the choice of location. Companies active in the Kanton Zug continue to profit from the attractive location advantage.
However a decisive advantage of the location Zug is not only in the favourable taxation, but in general the uncomplicated and unbureaucratic handling of the Kanton fiscal authority with the taxpayers.