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

Overview

The Canton of Aargau is situated in northern Switzerland, bordering Germany and key Swiss economic hubs such as Zürich and Basel. With around 700,000 residents (2023), its capital is Aarau. Aargau is known for its dynamic industrial base, energy sector leadership, and excellent connections to national and international markets.

Economic Strengths & Infrastructure

✔ GDP: Among the top cantons for industrial production and energy generation, with strong economic performance in manufacturing and services.
✔ Key Industries: Machinery, electrical engineering, energy technology (including nuclear and hydropower), ICT, medtech, and precision manufacturing.
✔ Education & Research: University of Applied Sciences Northwestern Switzerland (FHNW), Paul Scherrer Institute (PSI) — a leading research center for energy and particle physics.
✔ Transport & Connectivity: Well-developed road and rail links to Zürich, Basel, Bern, and southern Germany; proximity to Zürich Airport.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 15.1% and a capital tax of 0.13% on taxable equity. The capital tax is for the offset against the corporate income tax. Thus, if the corporate income tax liability is higher than the capital tax, no 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 30.3% (Meisterschwanden) and 37.7% (Tägerig). Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 50% at the cantonal and 30% at the federal level. Therefore, depending on the income structure, the effective tax rate may be significant. The canton levies wealth tax on an individual’s net wealth. Lump-sum taxation regime available.

Government Support for Business Location

✔ Aargau Services – Economic Promotion
The cantonal office supports investors and entrepreneurs with location selection, permits, and integration into Aargau’s business networks.
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✔ Switzerland Innovation Park – PSI Campus
Innovation hub at the Paul Scherrer Institute for energy, materials science, and accelerator technologies.
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✔ Regional Development Agencies
Several local agencies provide additional support tailored to industrial zones and cross-border business.

Additional Advantages

✔ Stable legal and regulatory environment with efficient corporate registration processes.
✔ Excellent infrastructure: top-tier logistics, energy security, and digital connectivity.
✔ Attractive living environment: green spaces, family-friendly communities, and proximity to urban centers.

Useful Official Links

The Canton of Aargau combines industrial strength, innovation, and outstanding location advantages for businesses and individuals. LINDEMANNLAW advises individuals, families, and entrepreneurs on migration law, corporate law, tax matters, and relocation procedures tailored to Aargau.