Recommendations for companies and advisers
For companies considering a presence in Zug, and for their advisers, the analysis of this book suggests several recommendations. The first is to base location decisions on substance, since the era of purely tax-driven structures has ended. A presence in Zug should correspond to real functions, with real people and real decision-making in the canton. The second is to integrate compliance with tax, sanctions, anti-money-laundering and corporate responsibility rules into the planning from the start, since the costs of non-compliance have risen sharply. The third is to plan for the long term, taking account of the scenarios described in Chapter II and of the indicators that signal a change in direction.
The fourth recommendation is to invest in the relationship with the canton and its residents. Companies that engage with the local community, contribute to its development and respect its institutions will find it easier to obtain the support they need when political conditions become difficult. The fifth is to use the canton's professional services, which combine Swiss legal and tax expertise with international experience and English-language skills. The advisers of Zug, many of whom have worked in London, New York, Singapore or Hong Kong, are among the canton's most important resources.
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.