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

Overview

The Canton of Bern is located in the heart of Switzerland and is the country’s second-largest canton by area. With about 1.05 million residents (2023), Bern city is both the cantonal capital and the federal capital of Switzerland. The canton is known for its bilingual culture (German and French), political significance, and a strong, diverse economy.

Economic Strengths & Infrastructure

✔ GDP: Among Switzerland’s top cantons in economic output, with strengths across manufacturing, tourism, and high-tech sectors.
✔ Key Industries: Precision engineering, medtech, aerospace (RUAG), ICT, energy technology, and agribusiness.
✔ Education & Research: University of Bern, Bern University of Applied Sciences (BFH), and key research institutions such as the Swiss Federal Institute for Forest, Snow and Landscape Research (WSL).
✔ Transport & Connectivity: Bern Airport, high-speed rail links (including direct lines to major EU cities), and a well-developed road network.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 20.5% (city of Bern) and a capital tax of 0.02% 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, the latter is not 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 rate of 37% in Deisswil b.M. and 40.7% in Bern. 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 significantly lower than the top effective tax rate.

Government Support for Business Location

✔ Bern Economic Development Agency
Provides support for investors and companies: location analysis, administrative guidance, and help with permits.
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✔ Greater Bern Area Promotion
Regional support network helping foreign investors and businesses with integration and setup.
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✔ Switzerland Innovation Park Biel/Bienne
A hub for medtech, robotics, and high-tech start-ups offering lab space, coworking, and partnerships.
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Additional Advantages

✔ Transparent legal framework, easy company registration processes.
✔ Stable, reliable infrastructure: energy, logistics, telecommunications.
✔ Excellent quality of life: multilingual environment, rich culture, outdoor lifestyle, family-friendly services.

Useful Official Links

Canton Bern offers a stable political climate, innovative spirit, and international connectivity – an ideal destination for entrepreneurs, investors, and companies. LINDEMANNLAW supports you with relocation, migration law, corporate law, tax matters, and permits tailored to Bern.