BUSINESS · PROPERTY · FINANCE

A clear basis for your next decision.

← All analysesSwitzerland & business

02 / LOCATION ANALYSIS

What changes
in Switzerland?

Assess the financial implications of a Swiss location. Company, owner and wealth in one transparent comparison.

Annual differenceCombined · before one-offs

Current location

Swiss scenario

Illustrative profiles

Annual EBITDAEUR

05M EUR

Staff · excluding ownerFTE

040 FTE

Profit distributed to the owner%

0100 %

Illustrative corporate business · 2026 · full operational relocation

DE CHLIVE SCENARIO

Combined annual economic difference

CHF

The Swiss scenario shows a higher result under these assumptions. Household budget plus retained company profit; retained profit is not personal cash.

GermanyCHF 999’493

Zug · CHCHF 1’153’787

Combined · first year after one-offs*+CHF 4’293

Combined · five years cumulative*+CHF 535’328

* Provisional: exit-related taxes and transfer feasibility remain unassessed.

MAKE IT YOUR SCENARIO

The detail makes the difference.

Replace the example figures. Home-country amounts are in EUR; Swiss costs in CHF. All costs are annual unless stated otherwise.

01 / Your business todayRevenue · EURTotal employer cost per FTE · EURPremises / location costs · EURDepreciation · EURInterest expense · EUR

Your EBITDA already includes personnel, premises and other operating costs.

02 / Your Swiss operationGross salary per FTE · CHFEmployer supplement on gross salary · %

18% is an illustrative budget, not a statutory flat rate. Include social insurance, pension and other employer costs.

Premises / location costs · CHFAdditional running costs · CHF

Extra administration, compliance and other costs beyond your existing budget. All entered FTE relocate.

03 / Taxes & locationGerman municipality

Use my own total effective profit tax rate

Swiss benchmark11.80%Zug · cantonal location benchmark

Corporate profit taxes only. Other business taxes belong in your running costs. Personal taxes are calculated separately when the owner model is enabled.

04 / Market & transitionExchange rate · CHF per EURSwiss revenue change · %Contribution margin on revenue change · %One-off setup / transition · CHFAssessed exit / transfer costs · CHFI have had exit / transfer costs assessed and entered them

Zero does not confirm that no exit taxes arise. This model does not calculate them.

05 / THE OWNER'S PERSPECTIVE

Your company. Your private position.

Single owner, no children, no church tax. All example budgets are editable. Salary is already included in EBITDA; exclude the owner from staff FTE.

Include private finances

Salary & participationOwner gross salary · EUR/yearOwner gross salary · CHF/yearEmployer supplement · %Swiss employer supplement · %Ownership · %Share of annual profit distributed · %

Social costs & householdEmployee social/pension costs · EUREmployee social/pension costs · CHFOther income deductions · EUROther income deductions · CHFHousehold budget including health costs · EUR/yearSwiss household budget including health costs · CHF/year

Wealth & investment incomePortfolio income, excluding own-company dividends · EUR/yearNet wealth at home · EURSwiss taxable net wealth, including business shares · CHF

Wealth and annual investment income are separate. Enter the Swiss taxable base after valuation, allocation and deductions; business shares can be material.

Personal tax modelSwiss personal residence

Custom home personal tax rates

Residence is independent of company location. French income-tax brackets use the published 2026 assessment tariff for 2025 income. Social and household budgets are estimates.

Calculation, methodology & sources

YOUR DECISION BRIEF

Behind the number.

A useful decision starts with understanding what changes. Explore your scenario from several angles.

Annual income statement · all values in CHF
Position	Germany	Zug
Revenue	4’750’000	4’750’000
Personnel · all-in	-427’500	-596’759
Premises	-68’400	-96’000
Owner salary + employer costs	-201’780	-201’780
Other operating costs	-2’342’320	-2’366’320
EBITDA	1’710’000	1’489’141
Depreciation + interest	-142’500	-142’500
Profit before tax	1’567’500	1’346’641
Modelled profit taxes	-472’445	-158’904
Company profit after tax	1’095’056	1’187’737

How resilient is the result?

Three defined scenarios. Combined annual economic difference, before one-offs. These are sensitivities, not probabilities.

Under pressureCHF -38’443

Swiss salaries +10%, premises +10%, revenue change −5 percentage points (floor −30%).

Your scenario+CHF 154’293

Exactly the assumptions you entered above.

More room+CHF 314’760

Swiss salaries −5%, revenue change +5 percentage points (ceiling +30%).

Your numbers are a starting point.

Let's examine what could work in practice. Send your scenario to Joel as the basis for a personal conversation.

JOEL SCHMID · FOUNDER

THE PERSON AT THE TABLE

A banker's understanding.
An owner's perspective.

I know finance from the banking side. And investment decisions from putting my own capital to work.

My career spans Credit Suisse, Raiffeisen, PostFinance and Valuu. Alongside banking, I built my own experience in property investment, financing and development—from a first apartment to larger investment projects.

Today I work selectively with entrepreneurs and investors. Company sales, negotiations and the next use of capital are particular areas of focus. I enjoy finding the commercial logic and bringing the right people together. Direct, discreet and personally involved.

EMBA · Digital TransformationMAS · Business AdministrationHSG Executive Education · M&A & Corporate Strategy

Also a partner at Capital Protect. The relevant firm, services and responsibilities are clarified for each mandate.

LET'S SEE IF THERE IS A FIT

A coffee.
A conversation.
A new perspective.

An interesting project. A question that deserves a second opinion. Or an introduction with potential. That is a good place to start.

Coffee in Zurich · Lunch · Video from anywhereconnect@jbschmidconsulting.com

What changesin Switzerland?