Practitioner's checklist: establishing a headquarters in Zug

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The following checklist summarises the principal legal steps for a foreign group that establishes a headquarters in Zug. It is intended as an orientation for the practitioner. Each step requires a review of the specific circumstances.

● Choice of legal form: subsidiary company limited by shares or limited liability company, or branch of the foreign company; share capital in Swiss francs or, where the currency is essential to the business, in a permitted foreign currency.

● Articles of association and formation: public deed of formation, articles of association, organisational regulations of the board, and entry in the commercial register of the canton of Zug.

● Governance: composition of the board, satisfaction of the requirement of a person resident in Switzerland with signatory authority, definition of the non-transferable duties of the board and of the delegation of management.

● Transparency: identification of the beneficial owners, keeping of the share register and the register of beneficial owners, and reporting to the federal transparency register within the applicable deadlines.

● Tax: advance ruling on the tax treatment of the planned activities, transfer pricing documentation, analysis of the application of the global minimum tax to the group, and review of treaty entitlement and substance.

● Staff: employment contracts under Swiss law, applications for work permits for third-country nationals within the cantonal quotas, social security registrations and, for executives moving from abroad, the review of their personal tax position.

● Premises: lease or acquisition of office space, with review of the Lex Koller where the group is a person abroad and intends to acquire real estate.

● Compliance: sanctions and export control screening, anti-corruption policies, non-financial reporting and supply chain due diligence where the group falls within the thresholds, and, for financial activities, the review of licensing requirements under the financial market laws.

● Data protection: compliance with the revised Federal Act on Data Protection in force since 1 September 2023, in particular for the transfer of personal data to group companies abroad.¹

Notes

Federal Council, press release "Neues Datenschutzrecht ab 1. September 2023", 31 August 2022, admin.ch: the totally revised Federal Act on Data Protection (DSG), the Data Protection Ordinance and the Ordinance on Data Protection Certification enter into force on 1 September 2023. ↩

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: establishing a headquarters in Zug

Notes

Setting up or expanding in Switzerland?