Netherlands or Switzerland (Zug): where should you start a business?
Switzerland (Zug) ranks higher in the index, 06 against 10. Which suits you depends on where the owners live, what the company is for and how it will be run.
Pillar by pillar
Doing business, side by side
Tax
Taxable profit up to €200,000 is taxed at 19% and profit above it at 25.8%, rates that have applied from 2023 to 2026. VAT is 21%.
The combined 2026 corporate tax rate for Zug is 11.71%. Cantonal rates range from 11.66% in Lucerne to 20.54% in Bern, and VAT is charged at 8.1%.
Set-up
A BV is formed by a civil-law notary, with fees the government puts at €500 to €1,500, and registration costs €85.15. No standard time is published.
Zug registrations averaged under one working day in the first half of 2026, after the notarised deed. The register fee is CHF 420, plus the notary.
On the ground
Official pages state no residence requirement for directors. A director living abroad is registered with a legalised passport copy and proof of address.
At least one authorised representative must be domiciled in Switzerland. A GmbH needs CHF 20,000 of capital, an AG CHF 100,000, and there is no annual fee.
Ownership
Public access ended on 16 July 2025, according to law firm reports. Access is now limited to authorities and obliged entities such as gatekeepers.
The transparency register is not public. It is open to authorities, financial intermediaries and advisers, and began operating on 1 October 2026.
Residence
The start-up permit requires a facilitator and lasts at most one year, after which a points-based self-employed permit can follow. US nationals have a treaty route.
Permits for non-EU nationals are discretionary and subject to quotas. EU and EFTA nationals can obtain a permit for genuine self-employment.
Living and working
Currency
Euro.
Swiss franc.
Time zone
UTC+1, and UTC+2 in summer.
UTC+1, or UTC+2 in summer.
Personal tax
Income above €78,426 is taxed at 49.50% (2026, below pension age); investments are taxed at 36% on a deemed return.
Federal tax reaches 11.5% from CHF 794,000 (single, 2026); the Zug base tariff tops out at 8%. Wealth and inheritance taxes apply.
Language
The Netherlands Commercial Court works in English and issues its judgments in English.
Flights
Zurich Airport had direct flights to 213 cities in 75 countries in 2025, with just under 32.6 million passengers.
Netherlands vs Switzerland (Zug): common questions
The Netherlands: Taxable profit up to €200,000 is taxed at 19% and profit above it at 25.8%, rates that have applied from 2023 to 2026. VAT is 21%. Switzerland (Zug): The combined 2026 corporate tax rate for Zug is 11.71%. Cantonal rates range from 11.66% in Lucerne to 20.54% in Bern, and VAT is charged at 8.1%.
The Netherlands: A BV is formed by a civil-law notary, with fees the government puts at €500 to €1,500, and registration costs €85.15. No standard time is published. Switzerland (Zug): Zug registrations averaged under one working day in the first half of 2026, after the notarised deed. The register fee is CHF 420, plus the notary.
The Netherlands: Official pages state no residence requirement for directors. A director living abroad is registered with a legalised passport copy and proof of address. Switzerland (Zug): At least one authorised representative must be domiciled in Switzerland. A GmbH needs CHF 20,000 of capital, an AG CHF 100,000, and there is no annual fee.
The Netherlands: Public access ended on 16 July 2025, according to law firm reports. Access is now limited to authorities and obliged entities such as gatekeepers. Switzerland (Zug): The transparency register is not public. It is open to authorities, financial intermediaries and advisers, and began operating on 1 October 2026.
The Netherlands: The start-up permit requires a facilitator and lasts at most one year, after which a points-based self-employed permit can follow. US nationals have a treaty route. Switzerland (Zug): Permits for non-EU nationals are discretionary and subject to quotas. EU and EFTA nationals can obtain a permit for genuine self-employment.
Read more
Still weighing Netherlands against Switzerland (Zug)?
A short call settles what a ranking cannot: your residence, your structure and your timeline.