Tax return in Zug: All information at a glance

Private individuals:
The tax return must usually be submitted by April 30.

Companies:
Companies must file their tax return by September 30.

‍Extension: A deadline extension can be requested in writing or online – usually until December 31 (for individuals) or June 30 of the following year (for companies).
‍Note: Depending on the canton, fees may apply for deadline extensions.

If the tax return is submitted late without an extension, reminder fees or fines may be imposed.

You can submit your tax return in the canton of Zug as follows:

• Online with eTax.zug: The tax return is completed digitally and submitted via the online portal. Supporting documents can be uploaded conveniently.
• Paper form: Alternatively, the return can be printed and submitted by post – with signature and complete documentation.

Tip: Submitting digitally speeds up processing and reduces follow-up questions thanks to built-in plausibility checks.

Zug is well known for its tax advantages – in particular, note the following:

• Attractive corporate taxation with a low effective profit tax rate: The Canton of Zug reduced the effective profit tax rate for corporations and cooperatives to around 11.9%, making it one of the most attractive business locations in Switzerland. In addition, Zug offers a patent box with a maximum tax reduction of 90% on profits from patents and comparable rights, as well as an additional 50% deduction for research and development costs.
• Progressive income and wealth tax with reduced rates: Zug levies a progressive income tax with socially graded tariffs and reduced wealth tax rates by around 15% in 2024. Wealth tax ranges from 0.425 to 1.9 per mille, placing Zug among the lowest in Switzerland.
• Partial taxation of dividends from qualifying participations: Dividends from qualifying participations received by individuals are taxed at only 50% in the Canton of Zug, providing tax relief for capital income.
• High rental deduction for self-occupied apartments: Tenants in the Canton of Zug can deduct a maximum of 30% of the apartment rent (excluding utilities), up to CHF 10,800 per year, which partially offsets housing costs.

Our specialists support you even with complex tax matters in the Canton of Zug, such as:

• Moving from abroad or from another canton
• International income and double taxation agreements
• Withholding tax with voluntary subsequent ordinary tax assessment (SOTA)
• Lump-sum payments, pension fund assets, pillar 3a
• Property ownership, rental, or sale
• Self-employment, participations, or holding structures

We analyze your individual situation and ensure tax-optimized filing.