The canton's room for manoeuvre
The canton of Zug controls only some of the forces that will shape its future. International tax rules, sanctions, tariffs, the relationship with the European Union and immigration policy are decided at the international or federal level. The canton can influence federal decisions through its representatives in Parliament, its participation in consultations and its alliances with other cantons, but it cannot decide them. Its own powers cover cantonal and municipal taxes, planning and housing, education, infrastructure within the canton, the administration and the courts, integration and culture. Within these fields, the canton has considerable room for manoeuvre, which its financial strength gives it the means to use.
The options discussed in this chapter are grouped by field. They draw on the analysis of the preceding parts and on the experience of other international business locations. They are offered as material for the political debate in the canton, where the choice among them belongs to the citizens of Zug and their elected representatives.
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.