With a new effective corporate income tax rate of 11.91% (cantonal capital), the canton of Zug will secure its leading position in a nationwide comparison (previously: 14.35%). In addition, profits from patents and comparable rights are included in the tax base at only 10% and research and development expenses can be increased by 50% for the calculation of the taxable profit. In order to facilitate the transition to ordinary taxation for the former status companies, the canton of Zug provides transitional measures with regard to hidden reserves (disclosure solution or special tax rate solution).
An overview of the forthcoming changes in German and English, together with the current version of the tax law of the canton of Zug in German (including ordinance), can be downloaded here in KPMG's own publication "Tax Law of the Canton of Zug". If you would prefer a paper copy, please let us know at email@example.com.