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

Overview

The Canton of Basel-Landschaft, located in northwestern Switzerland, borders Germany and France and forms part of the dynamic Basel economic region. With about 295,000 residents (2023), its capital is Liestal. The canton is known for its industrial base, innovation, and attractive living environment combining urban access with nature.

Economic Strengths & Infrastructure

✔ GDP: Strong economy with a focus on high-tech manufacturing, life sciences, and logistics, closely linked to Basel’s global industries.
✔ Key Industries: Pharma supply chains, precision engineering, chemicals, cleantech, ICT, and logistics.
✔ Education & Research: University of Applied Sciences Northwestern Switzerland (FHNW) and proximity to University of Basel and key research institutes.
✔ Transport & Connectivity: Excellent connections via rail and motorway to Basel, EuroAirport Basel-Mulhouse-Freiburg, and the Rhine river port.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 14.3% (Liestal) and a capital tax of 0.16% on taxable equity. The capital tax is for the most part offset against the corporate income tax. Thus, if the corporate income tax liability is higher than the capital tax, only a residual capital tax is 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 rates between 38.5% (Pfeffingen) and 43.5% (Waldenburg). Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 40% 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

✔ Business Promotion Basel-Landschaft (Standortförderung BL)
Provides assistance with company establishment, site selection, permits, and business development.
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✔ BaselArea Business & Innovation (regional)
Regional agency supporting foreign businesses, start-ups, and innovative companies in Basel-Landschaft.
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✔ Uptown Basel Innovation Campus
Private innovation campus focused on Industry 4.0, digital transformation, and advanced manufacturing.
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Additional Advantages

✔ Clear, efficient legal and regulatory environment for businesses.
✔ Robust infrastructure with reliable energy, transport, and digital networks.
✔ High quality of life: access to both city amenities and natural surroundings, family-friendly communities.

Useful Official Links

The Canton of Basel-Landschaft offers an ideal location for businesses seeking access to Switzerland’s life sciences cluster, outstanding infrastructure, and cross-border markets. At LINDEMANNLAW, we support you through relocation, migration law, corporate law, tax and legal compliance, ensuring your success in Switzerland.