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

Overview

The Canton of Fribourg is located in western Switzerland and is officially bilingual (French and German). With around 330,000 residents (2023), its capital is the city of Fribourg. The canton enjoys a strategic position between the Lake Geneva region and Bern, and is known for its dynamic industrial sector, excellent logistics, and high quality of life.

Economic Strengths & Infrastructure

✔ GDP: Strong, balanced economy with high industrial output and growth in services and high-tech sectors.
✔ Key Industries: Agrifood, precision engineering, ICT, cleantech, life sciences, and logistics.
✔ Education & Research: University of Fribourg, School of Engineering and Architecture, and key innovation hubs fostering research-industry collaboration.
✔ Transport & Connectivity: Located on major Swiss motorway and rail corridors with easy access to Bern, Lausanne, and Geneva airports.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 13.85% (Fribourg) and a capital tax of 0.19% 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 28.8% (Greng) and 36.9% (Oberschrot). Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 30% 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

	✔ Fribourg Development Agency (PromFR) Provides comprehensive support for investors and companies: site selection, permits, administrative guidance, and local networking. Learn more
	✔ Bluefactory Innovation District Supports start-ups and innovation in cleantech, smart living, and ICT through incubation, coworking, and partnerships. Learn more
	✔ Regional Industrial Parks Offer tailored services for SMEs and industrial enterprises.

Additional Advantages

✔ Transparent legal framework and efficient procedures for company formation.
✔ First-class infrastructure, including logistics, energy, and digital networks.
✔ Bilingual environment, rich cultural life, and family-friendly communities.

Useful Official Links

The Canton of Fribourg offers businesses and individuals an ideal location at the heart of Switzerland, with strong economic prospects and a high quality of life. LINDEMANNLAW advises on all aspects of relocation, migration law, corporate law, tax, and business setup in Fribourg.