Canton Zug is among the most popular locations for investors as it features the lowest taxes in all of Switzerland.
As an example, the 2011 tax rates were: 8.5% on wealth and income, 35% on withholding tax (and even lower if the country connected is a partner of the Double Taxation Agreement
) and finally a VAT tax rate of just 8%, which is not payable on goods export or services.
A number of companies are able to be opened in Zug, with the most popular being companies limited by shares and joint stock companies.
Firstly people looking for overall Switzerland laws info
.Limited share companies or GMBH
(not to be confused with GmbH or limited liability companies) feature their capital split into share stock with a value of 100 CHF of more and have member liability tied to their capital deposits. A GMBH's representation can only be made by a Swiss resident. It also requires a minimum share capital of 20,000 CHF which is to be paid at registration.