Switzerland’s lowest corporate taxes: Lucerne overtakes Zug – what this means for your company
Central Switzerland has a new front-runner: in 2026, it is no longer Zug but Lucerne that has the lowest corporate taxes in Switzerland. With an effective profit tax rate of 11.66 percent, Lucerne narrowly displaces the long-standing leader – Zug follows immediately behind at 11.71 percent.
For companies in our region, this is doubly good news: two Central Swiss cantons now lead the national ranking. But what does that mean in concrete terms for your GmbH or AG? Is it worth relocating your registered office because of it? And what really matters when it comes to your tax burden? An overview.