Relocation to the Canton of Basel-Stadt | Migration Law, Corporate Law and Tax

Overview

The Canton of Basel-Stadt, located on Switzerland’s northwestern border with Germany and France, is a global center for the life sciences industry and international trade. With about 200,000 residents (2023), Basel is known for its cosmopolitan atmosphere, rich cultural scene, and economic strength.

Economic Strengths & Infrastructure

✔ GDP: Basel-Stadt has the highest GDP per capita of any Swiss canton, driven by its pharmaceutical, chemical, and financial sectors.
✔ Key Industries: Life sciences (pharma, biotech), chemicals, logistics, finance, medtech, and trade. Home to Novartis, Roche, and other global firms.
✔ Education & Research: University of Basel, Swiss Tropical and Public Health Institute, and leading private research institutes.
✔ Transport & Connectivity: EuroAirport Basel-Mulhouse-Freiburg, Rhine river port, high-speed rail, and direct motorway links to France and Germany.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 13% and a capital tax of 0.1% 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 participations are exempted from corporate tax due to the participation exemption.

Individuals: Individuals are subject to progressive income tax with the top effective tax rate of 38%. Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 20% at the cantonal and 30% at the federal level. Therefore, depending on the income structure, the effective tax rate may be significantly lower than the top effective tax rate. The canton levies wealth tax on an individual’s net wealth.

Government Support for Business Location

✔ BaselArea Business & Innovation
Supports foreign companies and start-ups with location scouting, regulatory advice, innovation services, and networking in the tri-national region.
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✔ Department of Economic Affairs Basel-Stadt
Cantonal office offering support with permits, company registration, and contacts to local authorities.
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✔ Switzerland Innovation Park Basel Area
Provides infrastructure and services for start-ups in biotech, medtech, and digital health.
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Additional Advantages

✔ Business-friendly environment with clear legal framework and streamlined processes.
✔ World-class infrastructure in logistics, digital networks, and utilities.
✔ Exceptional quality of life: cultural capital of Switzerland, international schools, and vibrant expat community.

Useful Official Links

The Canton of Basel-Stadt offers a unique international business environment at the crossroads of Europe, combined with world-leading life sciences expertise. LINDEMANNLAW provides comprehensive legal and tax support for relocation, and compliance in Basel.