What advisers should tell their clients now

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Advisers who work with clients in Zug face the task of translating the analysis of this book into practical advice. Several messages stand out. Clients should understand that the tax advantage of Zug has changed in nature. For large groups, the minimum tax sets a floor. For smaller companies and individuals, the canton's rates remain among the lowest in Switzerland, but federal and international developments could change the picture. Clients should plan for substance, since a presence without real functions is increasingly difficult to defend before tax authorities and regulators. They should build compliance into their business models from the start, since sanctions, anti-money-laundering and corporate responsibility rules will become stricter.

Clients should also understand the political dimension of their presence in Zug. The canton's model depends on the support of its residents and of the Swiss voters. Clients who engage with the community, respect the local institutions and contribute to the canton's development help to maintain that support. Clients who treat the canton as a mere tax address undermine it. The advisers of Zug have an interest in conveying this message, since their own business depends on the continued success of the canton's model.

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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