Tax administration

Read the PDF edition (2 pages)

The tax administration of the canton of Zug communicates with taxpayers in German. Tax returns, assessments and rulings are issued in German, and correspondence with the authorities is expected in German. The cantonal tax administration has, however, published information in English for foreign companies and individuals, including information on the payment of taxes in crypto-assets.¹ Advance tax rulings, which are important for international companies, can be requested in English in practice, although the ruling itself is usually issued in German.

The Federal Tax Administration also works in the official languages. It publishes some circulars and guidance in English, but most of its practice is available only in German, French and Italian. International companies in Zug therefore rely on Swiss tax advisers who work in both languages, translate the relevant documents and explain the Swiss practice to foreign management. The international tax reforms of recent years, including the global minimum tax, have increased the volume of English-language documentation, since the rules of the Organisation for Economic Co-operation and Development are drafted in English and French and the Swiss implementing rules refer to them.

Notes

Canton of Zug, Steuerverwaltung, Inkasso, "Tax payments with cryptocurrencies", zg.ch (page in English): since February 2021 individuals and companies liable to tax in the canton may pay tax invoices in Bitcoin and Ether; since 1 March 2023 up to CHF 1,500,000. English-language guides of the tax administration on company taxation or lump-sum taxation were not found. ↩

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.

English

Contact

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.

Get in touch →

Tax administration

Notes

Setting up or expanding in Switzerland?