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

Overview

The Canton of Schwyz is located in central Switzerland and is one of the founding cantons of the Swiss Confederation. With about 165,000 residents (2023), its capital is the town of Schwyz. The canton is renowned for its attractive tax environment, scenic lakeside and mountain setting, and dynamic SME-driven economy.

Economic Strengths & Infrastructure

✔ GDP: A prosperous canton with high GDP per capita, driven by services, industry, and commerce.
✔ Key Industries: Financial services, construction, precision engineering, timber, logistics, and tourism.
✔ Education & Research: University of Teacher Education Schwyz, vocational schools, and proximity to research hubs in Zürich and Lucerne.
✔ Transport & Connectivity: Excellent road and rail links to Zürich, Lucerne, and Zug; quick access to Zürich Airport.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 13.9% (Schwyz) and a capital tax of 0.01% 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 20.2% (Wollerau) and 24% (Morschach). 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

	✔ Schwyz Economic Promotion Office Assists investors and entrepreneurs with location analysis, permits, administrative procedures, and integration into local business networks. Learn more
	✔ Regional Development Associations Offer targeted support for SMEs, industrial zones, and cross-cantonal business initiatives. Learn more
	✔ Schwyz Innovation Support (via cantonal programs) Focuses on encouraging entrepreneurship, start-ups, and sector-specific innovation.

Additional Advantages

✔ Very attractive tax rates for individuals and businesses.
✔ Transparent legal system and efficient company formation process.
✔ Excellent infrastructure, reliable utilities, and digital networks.
✔ High quality of life: beautiful natural setting, recreational opportunities, and family-oriented communities.

Useful Official Links

The Canton of Schwyz offers businesses and families an outstanding combination of low taxes, central location, and high living standards. LINDEMANNLAW advises on migration law, corporate law, tax, and relocation matters tailored to Schwyz.