Overview
OverviewThe Canton of Lucerne is located in central Switzerland and is known for its picturesque landscapes, vibrant economy, and cultural heritage. With around 420,000 residents (2023), the city of Lucerne serves as the cantonal capital and a key business and tourism center. Its central location offers strategic access to major Swiss and European markets.
Economic Strengths & Infrastructure
✔ GDP: A dynamic economy with a strong balance of industrial production, services, and tourism.
✔ Key Industries: Mechanical engineering, precision instruments, ICT, logistics, tourism, and financial services.
✔ Education & Research: Lucerne University of Applied Sciences and Arts (HSLU) fosters innovation in engineering, architecture, IT, and business.
✔ Transport & Connectivity: Central hub with excellent motorway and rail links to Zürich, Basel, Bern, and beyond; close to Zürich Airport.
Taxation
Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 12.1% (Lucerne) and a capital tax of 0.175% 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 25.75% (Meggen) and 34.3% (Altbüron). 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 significant. The canton levies wealth tax on an individual’s net wealth. Lump-sum taxation regime available.
Government Support for Business Location
✔ Business Lucerne – Economic Promotion Agency
Provides tailored support for investors, start-ups, and international companies, including site selection, administrative procedures, and networking. Learn more
✔ Technopark Luzern
A community of entrepreneurs, innovators, and strategic partners working together to drive innovation in Central Switzerland. Learn more
✔ Regional Development Associations
Local agencies provide additional support for industrial zones and SME clusters.
Additional Advantages
✔ Transparent legal system and business-friendly environment.
✔ Excellent infrastructure, high energy security, and strong digital networks.
✔ Outstanding quality of life: scenic surroundings, cultural attractions, international schools, and family-oriented communities.
Useful Official Links
The Canton of Lucerne offers a powerful mix of economic vitality, strategic location, and high living standards — ideal for entrepreneurs, families, and investors. LINDEMANNLAW advises you on migration law, corporate law, tax planning, and all legal matters for your relocation to Lucerne.