immo!nvest – Die Plattform für Standorte und Immobilien

Tag: Standortwettbewerb

  • Lucerne knocks Zug off its throne

    Lucerne knocks Zug off its throne

    Lucerne is lowering its effective corporate tax rate from 11.91 to 11.66 per cent in 2026, overtaking Zug, which is now at 11.71 per cent. According to PwC, this makes Lucerne the canton with the lowest corporate tax rate in Switzerland for the first time.

    The difference is small, but the message is all the greater. In tax competition, it is not only the absolute amount that counts, but also the symbolic effect. Whoever is at the top sends a clear signal to mobile companies and investors.

    Switzerland keeps moving
    Eight cantons are lowering their corporate taxes slightly, while four are increasing them minimally. Overall, the 2026 tax comparison shows a country that remains active in international competition and does not simply manage its attractiveness.

    It is striking that the OECD minimum tax introduced in 2024 has hardly changed the cantonal tax rates so far. PwC speaks of a rather wait-and-see attitude towards the new global framework conditions. This is precisely why competition within Switzerland continues to gain in importance.

    Zurich and Bern are coming under pressure
    At the other end of the scale are Bern and Zurich. According to PwC, Berne has an effective rate of 20.54 per cent, while Zurich is still at 19.47 per cent despite a slight reduction. Both cantons therefore continue to be among the most expensive locations for companies in Switzerland in terms of taxes.

    This is tricky from a location perspective. After all, high economic quality, good accessibility and strong labour markets are not always enough if the fiscal difference is almost twice as high as in Lucerne. The tax factor remains a tough lever in the competition for new relocations and expansions.

    More than just a tax ranking
    According to PwC, Central Switzerland maintains its role as a particularly attractive business location. In an international comparison, Lucerne and Zug rank at the lower end of the tax burden; in the EU, only Hungary taxes companies more heavily than Lucerne.

    This makes it clear what is really at stake. It’s not just about a difference in figures between two cantons, but about the strategic positioning of entire economic areas. Lucerne has taken a small step towards the top. This is precisely what can make the difference in the competition between locations.

  • Network Switzerland elects new members to the board

    Network Switzerland elects new members to the board

    According to a press release, the Netzwerk Standort Schweiz has renewed its board. Christina Doll and Andreas Zettel were elected to the board on 18 March. Christina Doll has been the business development officer for the town of Schlieren since 2025. Prior to this, she spent around ten years helping to develop the Zurich Airport region, amongst other roles. Andreas Zettel has been Head of Business Development since 2015 and Deputy Head of Lucerne Economic Development since 2020.

    The two new members replace Albert Schweizer and Jasmina Ritz. Schweizer was Schlieren’s first location promoter and co-founded Netzwerk Standort Schweiz – then known as the Swiss Association for Location Management – in 1998. He has also been a member of its board since 2007. Jasmina Ritz was the first Managing Director of Limmatstadt AG, the cross-cantonal location promotion agency in the Limmat Valley. She has also been a member of the board of Netzwerk Standort Schweiz since 2022. Since the beginning of March, she has been Managing Director of SwissFoundations, the association of Swiss grant-making foundations.

    The spring event organised by Netzwerk Standort Schweiz also addressed the changing landscape of location competition. “Whilst major economic blocs are putting pressure on one another through tariffs, massive support programmes and technological races, and military conflicts are creating new uncertainties, location competition is also entering a new phase,” Remo Daguati, President of Netzwerk Standort Schweiz, is quoted as saying in the press release.

    Vassiliki Riesen, Head of Economic and Location Promotion in Köniz, highlighted the consequences for Switzerland’s largest agglomeration municipality. She demonstrated how location promotion initiatives can respond to different stakeholder groups whilst also collaborating with numerous partners within the municipality and the canton.

    André Guedel, Director of International Business Development at KPMG, highlighted how the new competition is affecting Switzerland as a business location through both taxation and subsidies, and how companies are responding to this.

    Netzwerk Standort Schweiz is the umbrella organisation for location and business promotion agencies. Its current membership of around 110 comprises organisations active in location promotion, regional marketing, business development, site development, spatial planning and the property sector.