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

Overview

The Canton of Uri is located in central Switzerland and is one of the founding cantons of the Swiss Confederation. With around 38,000 residents (2023), its capital is Altdorf. Strategically positioned along the Gotthard transit axis, Uri is emerging as a key player in logistics, infrastructure, energy, and sustainable innovation, while offering a serene, alpine quality of life.

Economic Strengths & Infrastructure

✔ GDP: A growing economy centered around infrastructure, tourism, construction, and energy.
✔ Key Industries: Logistics, renewable energy (hydropower), construction, precision mechanics, tourism, and regional services.
✔ Education & Research: Vocational training programs, connection to Lucerne and ETH Zurich institutions via innovation clusters.
✔ Transport & Connectivity: Located on the Gotthard north-south corridor (road and rail), with direct rail freight links to Italy and the EU. Zürich Airport reachable in ~90 minutes.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 12.6% (Altdorf) and a capital tax of 0.001% on taxable equity (please note, however, that the capital tax rates vary significantly within the canton). 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 25.13% (Realp) and 27.12% (Sisikon). 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

	✔ Uri Economic Development Office (Wirtschaftsförderung Uri) Provides tailored support for investors and entrepreneurs: site search, permits, business establishment, and tax advice. Learn more
	✔ Uri Innovation & Industry Park (Werkmatt Uri) An industrial park with modern infrastructure for companies in logistics, production, mobility, and cleantech. Learn more
	✔ Energy Cluster Uri Supports investment and development in sustainable energy (hydro, solar, infrastructure planning). Learn more

Additional Advantages

✔ Attractive cantonal tax rates and business cost advantages.
✔ Direct access to EU markets via the Gotthard Base Tunnel.
✔ Peaceful alpine lifestyle, low crime, high air quality, and affordable real estate.

Useful Official Links

The Canton of Uri offers ideal conditions for companies in logistics, industry, energy, and sustainable development — in a tax-efficient, secure, and beautifully alpine setting. LINDEMANNLAW supports your business and personal relocation to Uri with expert legal advice in migration law, tax, and corporate setup.