Lucerne overtakes Zug: new tax haven for businesses

Contesto

In brief - Lucerne reduces corporate tax rate to 11.66% - Zug drops to 11.71%, loses top spot - Bern and Zurich among highest taxed cantons - Ticino cross-border workers may benefit from new opportunities ## Key facts - What: Corporate tax rate reduction - When: 2026 - Where: Canton of Lucerne - Who: PwC Switzerland - Amount: 11.66% (Lucerne), 11.71% (Zug) Lucerne has reduced its corporate tax rate from 11.91% to 11.66%, surpassing Zug, which has dropped to 11.71%. This change positions Lucerne as the new tax haven for businesses in Switzerland. PwC Switzerland's analysis confirms that Central Switzerland remains one of the most attractive regions for companies from a tax perspective. ### Impact on cross-border workers Cross-border workers employed by companies based in Lucerne could benefit from greater tax competitiveness of their employers. For example, a company with a profit of 1 million francs would save approximately 25,000 francs per year due to the tax rate reduction. This could translate into better working conditions and potential professional growth opportunities. However, it is important to note that personal taxes remain unchanged and depend on the place of residence. For Ticino cross-border workers employed in cantons like Lucerne or Zug, it is crucial to consider local taxation. For example, an employee residing in Mendrisio and working in Lucerne could benefit from greater corporate stability but will still have to pay personal taxes in Italy or Switzerland, depending on their tax status. ### Comparison with the EU In comparison with EU countries, Lucerne remains highly competitive. Only Hungary applies a lower tax rate, with a rate of 9%. Rolf Röllin, Corporate Tax Partner at PwC Switzerland, observes that Switzerland continues to be an attractive...

Dettagli operativi

Analysis of Tax Implications The reduction of corporate taxes in Lucerne, with an effective rate of 12.27% for 2023, could have various implications for cross-border workers. Companies with more favorable taxation can offer better working conditions, such as higher salaries or additional benefits. For example, a company moving its headquarters from Zurich to Lucerne could save approximately 72,000 CHF per year on a profit of 360,000 CHF. However, it is important to remember that the personal taxes of cross-border workers depend on their place of residence and are not directly influenced by these reductions. In Ticino, cross-border workers residing in Chiasso, for example, continue to pay taxes according to local rates, which range from 10% to 25% depending on income. ### Comparison with Other Cantons While Lucerne and Zug offer the lowest rates, cantons like Bern and Zurich remain among the most taxed. Bern applies an effective rate of 20.54% for 2023, nearly double that of Lucerne. Zurich, with a rate of 19.47%, has slightly reduced its taxation but remains one of the highest in the country. In comparison, Ticino has an average rate of 15.5% for cross-border workers, with variations depending on the place of residence. For example, in Lugano the rate is 14.5%, while in Mendrisio it is 16.3%. ### Practical Scenarios If a company decides to move to Lucerne to benefit from more favorable taxation, cross-border workers employed by this company could see improvements in working conditions. However, it is essential to consider other factors as well, such as proximity to the place of residence and career opportunities. For example, a cross-border worker residing in Lugano and working in Lucerne could save approximately 1 hour of travel compared to a colleague working in Zur...

Punti chiave

Concrete actions for cross-border workers For cross-border workers who want to take advantage of the new opportunities offered by Lucerne, it is essential to follow some concrete steps. Firstly, it is important to gather information about the companies operating in the canton and the available positions. For example, sectors such as finance, technology, and pharmaceuticals are rapidly expanding, with companies like Roche and Novartis offering numerous opportunities. Subsequently, it is necessary to contact the local authorities to obtain all the necessary information about work permits and registration procedures. ### Step-by-step procedures 1. Learn about job opportunities: Use specialized websites such as Jobs.ch and LinkedIn, and contact companies directly. For example, Lucerne offers over 10,000 job opportunities in the technology sector. 2. Contact local authorities: Request information about work permits and registration procedures. The canton of Lucerne requires an L or B work permit, depending on the duration of the stay. For cross-border workers from Ticino, it is necessary to submit an application form available on the website of the Department of Economic Affairs. 3. Submit the necessary documentation: Ensure you have all the documents in order, including passport, work contract, and certificate of residence. The registration procedure can take up to 30 days. 4. Consult a tax expert: To obtain detailed and personalized information. For example, a tax expert can help understand the tax benefits for cross-border workers, such as exemption from wealth taxes. 5. Move and register: Follow all the necessary procedures for moving and registration. It is important to register with the municipality of residence within 14 days of arrival. ### Useful tools To facilita...

Punti chiave

[{"q":"What are the current tax rates for businesses in Lucerne and Zug?","a":"The current tax rates for businesses are 11.66% in Lucerne and 11.71% in Zug. Both cantons offer some of the lowest rates in Switzerland."},{"q":"How can I obtain a new work permit in Lucerne?","a":"To obtain a new work permit in Lucerne, you need to contact the competent cantonal authorities and submit the required documentation. We recommend consulting a tax expert for detailed and personalized information."},{"q":"What are the tax implications for cross-border workers employed by companies based in Lucerne?","a":"Cross-border workers employed by companies based in Lucerne may benefit from the greater tax competitiveness of their companies. This could translate into better working conditions and possible professional growth opportunities. However, personal taxes remain unchanged and depend on the place of residence."}]

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