Overview
The Canton of Schaffhausen is located in northern Switzerland and borders Germany, offering direct access to the EU market. With around 82,000 residents (2023), its capital is Schaffhausen city. The canton is a key logistics and industrial hub with strong incentives for foreign investment and a well-established base of international companies, including industrial giants and life sciences firms.
Economic Strengths & Infrastructure
✔ Cross-Border Trade: Ideal location for companies operating across Switzerland and Germany, with streamlined customs logistics.
✔ Key Industries: Machinery, industrial automation, packaging, life sciences, logistics, and IT.
✔ Global Companies: Home to firms like Georg Fischer AG, Tyco, and IVI.
✔ Education & Workforce: Vocational excellence and access to universities in Zürich and Winterthur.
✔ Transport & Connectivity: Direct rail and road access to Stuttgart, Zürich, and Basel; Zürich Airport just 40 minutes away.
Taxation
Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 14.6% (Schaffhausen) and a capital tax of 0.17% 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 25.6% (Stetten) and 31.1% (Oberhallau). 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.
Government Support for Business Location
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✔ Schaffhausen Economic Promotion (Wirtschaftsförderung) Provides free, confidential support for relocation, tax consultation, company formation, and industrial site matching. Learn more |
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✔ International Business Incentives The canton offers attractive tax packages and direct access to industrial zones for strategic investors. Learn more |
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✔ Technology Center Schaffhausen (TZS) Supports innovative SMEs and start-ups with office space, labs, and networking. Learn more |
Additional Advantages
✔ Very competitive tax rates, particularly for holding and trading companies.
✔ Multilingual talent pool and proximity to German workforce.
✔ High quality of life: historic old town, Rhine Falls, and family-friendly communities.
Useful Official Links
- Schaffhausen Economic Promotion – Main Portal
- Investment Incentives & Tax Info
- Technology Center Schaffhausen – TZS
- Tax Office Schaffhausen – Corporate Rates
- Starting a business in Switzerland – Federal SME Portal
The Canton of Schaffhausen offers companies access to both the Swiss and EU markets, a skilled workforce, and a powerful industrial infrastructure. LINDEMANNLAW supports your relocation to Schaffhausen with expert advice on company formation, cross-border tax, migration law, and long-term legal strategy.