Benchmarks

The Benchmarks section publishes systematic, data-driven comparisons of Switzerland and Canton Zug against competing international jurisdictions. Each benchmark analyses a specific decision context — holding company domicile, business location, fund structuring — and provides the factual framework for informed jurisdiction selection.

Jurisdiction choice is one of the highest-consequence decisions a founder or corporate strategist will make, and it is too often driven by anecdote, intermediary incentive, or inertia rather than structured analysis. Our benchmark methodology addresses this gap by evaluating each jurisdiction across consistent dimensions: corporate tax burden, capital gains treatment, dividend withholding, substance requirements, regulatory clarity, banking access, talent availability, and quality of life.

Current coverage includes direct comparisons of Zug against Delaware, the Cayman Islands, Luxembourg, Singapore, the United Kingdom, and the Dubai International Financial Centre. Each benchmark is built on primary regulatory sources, cantonal and federal tax data, and the practical experience of companies that have incorporated and operated across these jurisdictions. Where relevant, we address the specific considerations facing blockchain, fintech, and digital asset companies — sectors in which regulatory treatment varies dramatically across borders.

The Benchmarks series is maintained by the ZUG BUSINESS research desk and updated as legislative changes, tax reforms, or regulatory developments alter the competitive positioning of covered jurisdictions. All assessments reflect the institutional perspective of The Vanderbilt Portfolio AG, Zurich.