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

Overview

The Canton of Glarus is located in eastern Switzerland, nestled between mountain ranges and known for its pioneering policies — including Switzerland’s youngest legal age of majority (16) for voting. With around 41,000 residents (2023), its capital is Glarus. Glarus is attractive for small and medium-sized businesses thanks to affordable land, a supportive government, and strong industrial traditions.

Economic Strengths & Infrastructure

✔ Business-Friendly Governance: The canton is known for direct democracy, simple regulations, and efficient cantonal decision-making.
✔ Key Industries: Advanced manufacturing, plastics, mechanical engineering, chemicals, construction materials, and renewable energy.
✔ Education & Workforce: Skilled labor from strong vocational programs; proximity to Zurich universities and R&D centers.
✔ Transport & Connectivity: Well-connected via rail and road to Zürich, Chur, and central Switzerland. Zürich Airport is reachable in ~90 minutes.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 12.03% (Glarus) and a capital tax of 0.24% on taxable equity. The capital tax is 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 31.2% (Glarus) and 32.4% (Glarus Süd). 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

	✔ Glarus Department of Economic Affairs (Standortförderung Glarus) Offers comprehensive assistance for company formation, relocation, permits, financing, and industrial site development. Learn more
	✔ Glarus Economic Development Strategy A forward-looking cantonal program for economic diversification, SME support, and inter-cantonal investment. Learn more
	✔ Glarner Wirtschaftsverband (Business Association) Supports SMEs and provides regional lobbying, training, and infrastructure support. Learn more

Additional Advantages

✔ Low business taxes and attractive land prices for commercial development.
✔ Modern, pragmatic government with a track record of rapid approvals.
✔ Unique quality of life: outdoor sports, peace, and family-friendly communities.

Useful Official Links

The Canton of Glarus offers a rare blend of low costs, legal clarity, and innovative government. It is an ideal location for entrepreneurs, manufacturers, and family-owned companies. LINDEMANNLAW supports your business and personal relocation to Glarus with expert legal services in migration law, tax structuring, and corporate advisory.