Relocation to the Canton of Geneva | Migration Law, Corporate Law and Tax

Overview

The Canton of Geneva, located at the southwestern tip of Switzerland, is a major international hub. With around 520,000 residents (2023), Geneva city serves as both the cantonal and international diplomatic capital, hosting numerous global organizations, including the United Nations and the World Health Organization.

Economic Strengths & Infrastructure

✔ GDP: One of the highest GDP per capita cantons in Switzerland, driven by its global role and diverse economy.
✔ Key Industries: Finance, commodity trading, private banking, precision watchmaking, ICT, biotech, cleantech, and international services.
✔ Education & Research: University of Geneva, Geneva School of Business Administration, and numerous international schools and research institutes.
✔ Transport & Connectivity: Geneva International Airport connects to over 140 destinations; Geneva is a key European rail hub and has direct motorway access to France and beyond.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 14.7% and a capital tax of 0.6% on taxable equity. The capital tax is offset against the corporate income tax. Thus, if the corporate income tax liability is higher than the capital tax, the latter is not due. Dividend income and capital gains from qualifying participation are exempted from corporate tax due to the participation exemption.

Individuals: Individuals are subject to progressive income tax with the top effective tax rate ranging between 41.5% (Collonge-Bellerive) and 44.7% (Geneva). Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 30% at the cantonal and the federal level. Therefore, depending on the income structure, the effective tax rate may be significantly lower than the top effective tax rate

Government Support for Business Location

✔ Geneva Economic Development Office (DG DERI)
Provides comprehensive assistance to investors and companies, including help with permits, site selection, and business networking.
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✔ Greater Geneva Bern area (GGBa)
Regional agency supporting foreign businesses with market entry, location services, and contacts in key sectors.
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✔ Campus Biotech / Innovation hubs
Supports start-ups and companies in life sciences, IT, and engineering through research partnerships and facilities.
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Additional Advantages

✔ Transparent legal framework and streamlined business registration.
✔ World-class infrastructure, strong focus on sustainability, reliable energy and digital networks.
✔ Top quality of life with cultural diversity, international community, and access to international schools.

Useful Official Links

The Canton of Geneva offers unmatched international connectivity, a vibrant economy, and a supportive business environment. LINDEMANNLAW provides expert guidance for your relocation, business setup, migration law, tax strategy, and regulatory compliance in Geneva.