Scenarios for the legal and fiduciary professions

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The professional services of Zug, including law firms, fiduciaries, auditors and tax advisers, depend on the international companies and wealthy residents they serve. In the adaptive hub, they grow with their clients and develop new specialities in areas such as tokenisation, sanctions compliance and sustainability reporting. In the fortress, demand for sanctions, compliance and dispute resolution rises, while demand for traditional structuring declines. In the retreat and the squeeze, the professions shrink with their clients, with some firms moving their international practices to other jurisdictions.

Technological change adds a further dimension, since artificial intelligence will automate many of the tasks that junior lawyers, fiduciaries and accountants perform today, such as document review, due diligence and the preparation of standard documents. The professions will need fewer people for routine work and more for complex advice, negotiation and judgement. For advisers in Zug, the combination of legal expertise, international experience, language skills and technological competence will define success in 2035. The advisers who act as "advisers to the advisers", bringing specialised knowledge to other professionals, may find their role growing as the complexity of the international rules increases.

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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