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

Overview

The Canton of Vaud, located in western Switzerland along Lake Geneva, is the country’s third most populous canton with around 820,000 residents (2023). Lausanne, the cantonal capital, is a dynamic city known for its international organizations and vibrant economy. Vaud is a key gateway to Europe, with a rich tradition of innovation and multicultural appeal.

Economic Strengths & Infrastructure

✔ GDP: One of Switzerland’s leading cantons by economic output, with strong growth across multiple sectors.
✔ Key Industries: Life sciences (biotech, medtech), food technology, precision engineering, information and communication technology, and tourism. Home to multinational companies like Nestlé and Medtronic.
✔ Education & Research: EPFL (Swiss Federal Institute of Technology Lausanne), University of Lausanne, and several internationally renowned research centers foster innovation.
✔ Transport & Connectivity: Lausanne is well connected by rail, motorway, and close to Geneva International Airport; the canton is a logistics and business hub for western Switzerland.

Taxation

Legal entities: Legal entities are subject to a corporate income tax at the tax rate of 14.7% (Lausanne) and a capital tax of 0.14% 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 41.5%. Private capital gains are tax exempt and dividends from qualifying participations are taxed with a discount of 30% at the cantonal and 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

✔ Vaud Economic Promotion Office (SPEI)
Provides comprehensive support for investors, entrepreneurs, and businesses: site selection, administrative procedures, and networking.
Learn more

✔ Innovaud
Supports innovation-driven companies and start-ups, providing help with financing, partnerships, and technology development.
Learn more

✔ Switzerland Innovation Park Network West EPFL
A hub for high-tech companies and research collaborations.
Learn more

Additional Advantages

✔ Transparent and business-friendly legal framework.
✔ Excellent infrastructure: digital networks, energy reliability, and sustainable development focus.
✔ High quality of life: cosmopolitan environment, cultural richness, access to international schools, and outstanding natural surroundings.

Useful Official Links

The Canton of Vaud offers a powerful combination of economic vitality, innovation, and international connectivity, making it an ideal location for entrepreneurs and investors. At LINDEMANNLAW, we support you through relocation, migration law, corporate law, tax and legal compliance, ensuring your success in Switzerland.