I founded my company with adminster.
I am very satisfied!
Will now continue to work with them.
M
Michael Dettwiler
Situation
The canton of Zug has been one of the most economically attractive regions in Switzerland for years. With its business-friendly attitude, stable political and economic situation and low corporate taxes, Zug attracts companies from a wide range of sectors. From start-ups and SMEs to international holding companies. Relocating to Zug can therefore be a strategic advantage. However, only if it is implemented correctly from a legal and tax perspective.
Zug as a business location
Zug offers companies an attractive overall package. The effective tax burden for companies (depending on the municipality) can be less than 12 percent (as of 2024). This is remarkably low by national standards. In addition, the authorities in the canton are regarded as efficient, solution-oriented and business-friendly. The canton sees itself as a partner to the economy and impresses with its short channels and pragmatic processes.
Zug also scores points with its excellent location in the heart of the Zurich-Central Switzerland economic area, a high quality of life, good international connections and a strong positioning as a place to live and work for specialists and managers.
What to consider when relocating your registered office
This is a key point that is often underestimated: The transfer of the registered office alone is not sufficient to be resident in Zug for tax purposes. The decisive factor is the so-called "effective registered office". This means that not only must an address be entered in the commercial register, but the actual management must also take place in the canton of Zug.
The following criteria must be met for a legally secure and tax-recognized transfer of registered office:
- Key business decisions must be made in Zug. This includes, for example, management meetings, strategic planning and contract signings.
- There must be premises in Zug that correspond to the business purpose. A pure c/o address at a trust company is generally not sufficient.
- Depending on the size of the company and the sector, it is also expected that operational structures or personnel are at least partially available on site.
The process of transferring the registered office
The relocation of the company headquarters takes place in several steps. First, it should be checked whether the effective management can realistically be relocated to Zug. Subsequently, a resolution of the general meeting (in the case of an AG or GmbH) is required. The articles of association must be amended accordingly and notarized. Only then can the change in the commercial register be made - the company is deleted from the previous register and entered in the new canton.
Important to know: Tax residency in Switzerland is determined by the place of actual management. If this can be proven to be in Zug, the tax liability applies there - with all the associated consequences. However, if significant activities or the management remain de facto in another canton, this can lead to double tax liability or critical queries from the tax authorities.
Why Zug is attractive for companies
Relocating the company's registered office to Zug can be worthwhile from a tax and business perspective if it is carefully planned and consistently implemented. A purely formal transfer of the registered office without a substantial relocation of the management is not only legally tricky, but may also not be recognized for tax purposes.
Conclusion: Only with substance and clear planning
Anyone planning this step should take it consciously, strategically and with the necessary entrepreneurial substance. Our team in Zurich and Zug will be happy to support you with the legally compliant relocation of your registered office. From the initial location analysis to full implementation.
