PAR → ZRH · FOUNDER GUIDE · OCTOBER 2026
Leaving France for Zug 🇨🇭 as a founder
11.7% corporate tax · dividends only partly taxed (70% federal, 50% cantonal) · capped around 13%. In Zug, even companies pay church tax. It's in the corporate rate.
What you'd keep vs France
Solo founder, 100% owner, whole profit paid out as dividends each year. How the math works.
| PROFIT | TAX IN 🇫🇷 | TAX IN 🇨🇭 | KEEP IN 🇨🇭 | VS FRANCE / YR |
|---|---|---|---|---|
| €100K | 41.2% | 14.5% | €85,514 | +€26,756 |
| €250K | 47.4% | 17.8% | €205,389 | +€73,848 |
| €500K | 53.4% | 21.1% | €394,314 | +€161,454 |
| €1M | 53.7% | 22.8% | €772,031 | +€308,922 |
ENTRY TICKET
B permit (EU free movement)
- Cost
- CHF 65 permit fee + ≈ CHF 2–5k to form a GmbH (its CHF 20k capital stays yours)
- Timeline
- A few weeks
REQUIREMENTS
- —A real business: commercial register entry
- —Recognised as self-employed by the social security office
- —Proof of income or assets
THE CATCH
Zero salary isn't realistic in Switzerland: social security can reclassify big dividends as salary. Wealth tax isn't counted either. And francs go fast in Zug.
SOURCES
Simplified simulation, not tax advice. You own 100%, so France's exit tax on your shares applies. Outside the EU you usually have to request the deferral and give guarantees. It's wiped if you keep your shares 2 years after leaving (5 if they're worth over €2.57M). Moving tax residency means actually living there, not just a mailbox.