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Tax Benefits

Informations about tax benefits for enterprises in Zug.

Holding Companies
Holding companies are companies whose business purpose consists mainly in the continual administration of investments in other companies and which do not conduct an active business in Switzerland.
As a rule, holding companies are not subject to cantonal and municipal income tax and only a reduced tax on capital is levied.
See brochure zug : doing business; chapter 5.4.1.

Domicile Companies
Domicile companies are companies which carry-out only an administrative, but not a business activity in Switzerland.

In the case of purely domicile companies, earnings from qualifying holdings and other earnings from abroad are not subject to income taxes at cantonal and municipal level.
Furthermore, domicile companies are only subject to reduced tax on capital.
For further information see: brochure zug : doing business, Chapter 5.4.3.

Mixed Companies
Mixed companies are companies whose business activity is mainly restricted to abroad and whose business activities in Switzerland play only a subordinate role.

Earnings from qualifying holdings are not subject to income taxes on cantonal and municipal level. Other earnings from abroad are taxed only in a range of a quota between 10%-25%, which is subject to ordinary tax. Furthermore, mixed companies are only subject to a reduced tax on capital. For further information see: brochure zug : doing business, Chapter 5.4.4.
 

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