Lindemann Law

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

Overview

The Canton of Ticino is Switzerland’s southernmost canton, located at the crossroads of Switzerland and Italy. With around 355,000 residents (2023), its capital is Bellinzona, while Lugano is the economic and financial center. Ticino offers a unique blend of Swiss efficiency and Mediterranean lifestyle, attracting both businesses and families seeking international opportunities.

Economic Strengths & Infrastructure

GDP: A robust economy with strong cross-border trade, services, and industry, benefiting from proximity to Italy and EU markets.
Key Industries: Banking and finance, fashion and design, mechanical engineering, electronics, life sciences, and tourism.
Education & Research: Università della Svizzera italiana (USI), University of Applied Sciences and Arts of Southern Switzerland (SUPSI), and several research centers.
Transport & Connectivity: Excellent motorway connections to Milan and Zürich, high-speed rail via the Gotthard Base Tunnel, and Lugano Airport for regional air links.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 18.2% (Lugano) and a capital tax of 0.15% 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 36.5% (Cadempino) and 41% (Astano). 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

Economic Promotion Canton Ticino (DFE)
Supports companies with location selection, administrative procedures, and connections to business networks.
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Fondazione Agire (Innovation Agency)
Provides assistance for start-ups and innovative companies, including funding advice, incubation, and networking.
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Parco Tecnologico Ticino
Offers facilities and services for high-tech and life sciences companies.
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Additional Advantages

✔ Clear, business-friendly legal framework.
✔ Strong infrastructure with reliable logistics, energy, and digital networks.
✔ Exceptional quality of life: mild climate, beautiful landscapes, cultural richness, and family-oriented communities.

Useful Official Links

The Canton of Ticino offers businesses and individuals a unique location bridging Switzerland and Italy, with strong economic prospects and high quality of life. LINDEMANNLAW advises entrepreneurs, families, and investors on migration law, corporate law, tax, and all legal aspects of relocation to Ticino.

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