Tax Reform (STAF) - need for action

On 1 January 2020 the tax reform will enter into force in the canton of Zug as well as at federal level. Through the reform privileged taxation is reduced in specific areas, but on the other hand certain internationally accepted compensatory measures are introduced, e.g.:

- Abolition of privileged tax regimes

(holding company, mixed company, domiciliary company)

- Increase of partial taxation on dividends

- Reduction of the capital tax on certain assets

- Introduction of patent box

- Additional deduction opportunities for research and development costs

- Step up options for tax status changes or moving to Switzerland

- Stronger regulations for transposition cases ("Transponierung")

Detailed implementation guidelines are currently being drafted by the tax authorities and subsequently published. Careful observation of developments and tax planning allows for optimizations:

- Can/should a dividend be distributed in 2019?

- What positive effects can standard taxed companies achieve through prudent

accounting in the financial statements for 2019?

- Should holding structures be dismantled and/or can tax residence relocations be


- Is a step up for previously privileged companies more advantageous under the old law

or new law?

Order an information brochure on company tax law 2020 free of charge ( and keep yourself informed. We are glad to assist you with questions about your company.