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

Overview

The Canton of Graubünden is Switzerland’s largest canton by area, located in the southeast and sharing borders with Italy, Austria, and Liechtenstein. With around 200,000 residents (2023), its capital is Chur. Graubünden is famed for its Alpine landscapes, multilingual culture (German, Romansh, Italian), and strength in tourism and sustainable industries.

Economic Strengths & Infrastructure

✔ GDP: A diversified economy with leading sectors in tourism, energy, precision industries, and food production.
✔ Key Industries: Tourism (notably winter sports and wellness), hydropower and renewables, food processing, timber, precision engineering, and ICT.
✔ Education & Research: University of Applied Sciences of the Grisons (FHGR), Alpine research institutes, and technology transfer centers.
✔ Transport & Connectivity: Excellent Alpine transport network, motorway links to Zürich and Milan, Rhaetian Railway, and proximity to Zürich Airport.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 14.1% and a capital tax of 0.48% on taxable equity. 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 25.3% (Rongellen) and 33% (Schmitten Albula). 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

	✔ Economic Development Office Graubünden Provides comprehensive services for business location, permits, integration into local clusters, and administrative support. Learn more
	✔ Technopark Graubünden Supports start-ups and SMEs with office space, networking, and business development in tech and services sectors. Learn more
	✔ Regional Development Agencies Offer support for industry-specific zones and local business initiatives.

Additional Advantages

✔ Transparent and efficient legal framework for business formation.
✔ Strong infrastructure: energy reliability (notably renewable energy), advanced digital networks, and robust logistics for an Alpine region.
✔ High quality of life: unique natural surroundings, multilingual culture, and family-friendly environment.

Useful Official Links

The Canton of Graubünden offers businesses and individuals a unique blend of natural beauty, sustainable industry, and international access. LINDEMANNLAW advises on all aspects of relocation, migration law, corporate law, tax, and regulatory compliance tailored to Graubünden.