Moving to Zug: residence & lump-sum tax (2026)

Zug offers lump-sum taxation with a cantonal minimum base of CHF 500,000, and taxable wealth is set at least at 20 times that base. It is a small, German-speaking canton between Zurich and Lucerne, with no property transfer tax and an international business community.

Key facts

Zug at a glance

Zug is one of the smallest cantons, set around Lake Zug and the Ägerisee, with the Zugerberg rising behind the town. Zurich and its airport are close by train or car, and Lucerne is just as near in the other direction. Many international companies have their Swiss or global headquarters here, so English is widely heard, though daily life and schooling in the public system are in German.

Lump-sum taxation in Zug

The federal conditions apply: no Swiss nationality, first-time Swiss tax residence or a return after ten years, and no work in Switzerland for either spouse. Zug's business profile makes the last point worth stressing: any board seat or activity carried out in Switzerland, even if paid abroad, can rule out the lump sum.

The cantonal base is at least CHF 500,000. For wealth tax, taxable wealth is set at least at 20 times the base. The seven-times-rent test and the control calculation on Swiss-source and treaty-relieved income apply as everywhere, and federal tax is calculated separately on at least CHF 435,000.

Some families find that ordinary taxation works well in Zug too; our guide on lump-sum or ordinary taxation helps you compare, and lump-sum taxation by canton sets Zug next to its neighbours.

Residence permits

EU/EFTA nationals who do not work can settle with sufficient means and health insurance. Non-EU nationals who will not work can apply as retirees (55 or over, with special ties to Switzerland and sufficient means) or on grounds of important fiscal interest. Both routes are discretionary and need SEM approval. We have not found an official published threshold for Zug, so the amount should be confirmed with the canton in advance.

Inheritance and gift tax

Spouses, registered partners and direct descendants are exempt from inheritance and gift tax in Zug.

Property

Zug levies no real property transfer tax; buyers pay land-register and notary fees. EU/EFTA nationals living in Switzerland and C-permit holders buy freely; a non-EU B-permit holder can buy a main home where they actually live, without a Lex Koller permit. Owning property gives no right to a residence permit. A 2026 consultation proposes requiring non-EU buyers to obtain a permit even for a main home; it is a proposal, not law. See buying property and Lex Koller.

Living in Zug

Families tend to look at the town of Zug and the lakeside towards Walchwil, at Cham and Hünenberg on the western shore, or at Oberägeri and Unterägeri by the Ägerisee for more space and quiet. The canton has international schooling alongside the public system. Many people also compare it with neighbouring Schwyz and Lucerne; our guide to the best cantons for wealthy families does the same.

How we help

We can model the Zug lump sum against ordinary taxation, check that your activities are compatible with the no-work condition, and prepare the ruling and permit file. Begin with our eligibility check.

This page is general information as of 30 September 2026; your own situation needs a tax ruling and individual advice.