Practitioner's checklist: a Zug presence for 2035

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● * Substance. * Define the functions that the company will perform in Zug, the people who will perform them and the decisions that will be taken there.

● * Tax. * Assess the effective tax rate under the minimum tax rules, the ordinary cantonal rates and the availability of location promotion measures. Obtain rulings where appropriate.

● * Regulation. * Identify the licences and registrations required, including under financial market law, anti-money-laundering law and sanctions law. ● * Compliance. * Establish compliance programmes for sanctions, anti-money-laundering, anti-corruption and corporate responsibility, proportionate to the company's risks.

● * Talent. * Plan the recruitment of staff, including work permits for nationals from outside Europe. Consider schooling, housing and dual-career support for international employees.

● * Language. * Organise the company's documentation and its relations with the authorities in German and English, as described in Part J.

● * Scenarios. * Stress-test the company's presence in Zug against the four scenarios of Chapter II and identify the indicators to watch.

● * Community. * Plan the company's engagement with the local community and its contribution to the canton's development.

● * Review. * Schedule regular reviews of the company's presence in Zug in the light of changes in tax, regulation, geopolitics and politics.

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

My approach is to act as a trusted advisor who works directly with decision-makers, on an equal footing: I start from what you want to achieve and shape every structure, contract and tax decision around your commercial goals and how it improves your after-tax return. As “lawyers who make it happen”, my team and I stay involved until your company is set up, your structure is in place and your transaction has closed, and we remain available for any follow-on work that may be required. You benefit from bespoke solutions and personal attention, and sound, friendly and practical advice. We are not the lowest-cost provider in the market, nor do we intend to be; our aim is to deliver well-founded, proper solutions and excellent value for money.

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Practitioner's checklist: a Zug presence for 2035

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