Registre des actions et structure d'une SA suisse domiciliée à Zoug
Swiss AG (Ltd.): Share Register, UBO, KYC and the Role of the Board of Directors – Simply Explained

In a Swiss stock corporation (AG), several concepts and registers must be distinguished from one another. This overview explains the main differences in simplified form.

1. Share Register (Aktienbuch)

The share register is an internal register of the AG. For registered shares, it records the shareholders or registered holders and the relevant information relating to their shares. In simplified terms, it answers the question: Who is registered as the holder of the registered shares?

The share register is distinct from the Commercial Register. It is maintained by the company and is generally not a public register.

2. UBO – Ultimate Beneficial Owner

UBO means “Ultimate Beneficial Owner”. It refers to the natural person who ultimately owns or controls a company.

Example: Mr X owns Holding GmbH, and Holding GmbH holds the shares of Consulting AG. Holding GmbH may appear in the share register of Consulting AG as the shareholder, while Mr X may – depending on the actual ownership and control structure – be the UBO.

3. KYC – Know Your Customer

KYC means “Know Your Customer”. It is the process used to identify and verify a customer. Depending on the activity and applicable requirements, this may include identity documents, address, Commercial Register extract, signing authorities, ownership structure and information concerning the UBO.

In short: KYC is the verification process; the UBO is a person or piece of information that may be relevant within that process.

Full Article.

Changement du décompte TVA suisse dès mai 2026
VAT Change from May 2026

🔔 VAT Change from May 2026

🔗 Link for the change:
https://www.mwstabrechnen.estv.admin.ch/

From May 2026, it is not the Swiss VAT rate that is changing, but the way to access the online VAT return. The FTA will discontinue the “VAT Return easy” service. After that, VAT returns will only be submitted via “VAT Return pro” in myESTV / myAFC.

In addition, registration and login via AGOV will become mandatory from 31 October 2026. CH-Login will be discontinued at the end of 2027.

In practical terms:
It is better to prepare early:
set up your AGOV access once, activate myESTV, and use VAT Return pro for future filing periods.

🔐 AGOV login

There are two main options:

  • 📱 AGOV access app on your smartphone
  • 🔑 FIDO2 security key (USB)
    (from around CHF 19 at Galaxus.ch)

Through your online account, you can also manage your VAT more effectively in case of difficulties and avoid 📩 reminders or ⚠️ debt enforcement proceedings.

🕒 a) Request a deadline extension online
If you need more time to submit your VAT return, you should request an extension online as quickly as possible.
A 📬 code sent by post can then be entered in your account.

💳 b) Request an instalment payment plan online
If needed, you can also apply online for payment by instalments / a payment plan.

💡 Important:
If you act early instead of waiting and reacting too late, you can avoid loss of time, unnecessary effort, and extra costs.

Numéro de téléphone fixe local 041 pour une entreprise domiciliée à Zoug
Local landline number in Zug

📞 Local landline number in Zug

A professional image for your business

Having a local landline number with the 041 area code is a real advantage for a business in Zug.
It strengthens your professional image, inspires confidence in your clients, and gives your company a clear and professional local presence.

With a business landline, you remain easy to reach and flexible, according to your needs.

✅ Basic solutions

📞 Local number in Zug (041 xxx xx xx)CHF 10.– / month
⚙️ SetupCHF 45.– (one-time fee)
📝 Manual message takingCHF 3.50 / message
📲 Permanent call forwarding to your mobileaccording to the desired configuration
🔄 Semi-permanent call forwardingaccording to the desired configuration
☎️ Manual call transferaccording to the desired configuration

📋 Conditions

Various configurations are possible according to your wishes.
The solution can be adapted to your way of working and to the organization of your business.

📩 Contact us

Service de digitalisation du courrier d'entreprise à Zoug
Mail Digitalisation Service

📲 We digitise your mail for you

We convert your paper mail into digital documents, ready to use:

  • Receiving or collecting your mail

  • Opening, sorting and preparing the documents

  • High-resolution scanning of each document

  • Simple structuring of the files (by date, client, project, department, etc.)

  • Secure delivery by e-mail or access via a protected online area

Your benefits:

  • Access your mail from the office, from home, or while travelling

  • Less paper, less clutter, less stress

  • Documents are easy to find and to share with your team

  • Save time and focus on your core business

📞 Interested? info@zoug.ch

Prévention du risque de faillite lié aux cotisations sociales en retard
New law 2025: Watch out for late social security contributions.

⚠️ New Law – Risk of Administrative Bankruptcy Due to Social Charges from 2025

Dear Entrepreneur,

Since January 1, 2025, the Swiss Federal Debt Enforcement and Bankruptcy Act (LP / SchKG, Art. 43) has been amended.
Social and tax obligations (AVS / AHV, LPP / BVG, VAT, taxes, etc.) can now directly trigger bankruptcy proceedings, even for minor payment delays.

👉 A single late payment can be enough to bring down your company.
👉 Company directors can be held personally liable if social contributions are not paid.

🎯 Our mission: Protect your business before it’s too late

The “Social Bankruptcy Prevention 2025” service by DD Immo Serviceplus GmbH helps companies to:

  • Identify administrative bankruptcy risks
  • Implement a clear action plan
  • Reorganize payment priorities
  • Avoid enforcement actions and extra costs linked to social charges

Act before the summons

Avoid collection fees and keep control of your company.

💼 Simple and effective packages

  • Audit & Risk Report – from CHF 450
  • Action Plan & Follow-up – from CHF 950

DD Immo Serviceplus GmbH
📍 Baarerstrasse 75 – 6300 Zug
📧 info@zoug.ch

Entrepreneur étudiant sa déclaration fiscale devant la vieille ville de Zoug
Taxation in Zug

Zug, a Swiss canton renowned for its advantageous tax environment, has recently enhanced its appeal to businesses through tax reforms that came into effect on January 1, 2024. These reforms, broadly supported by the local electorate with over 72% of votes in favor, were designed to boost the canton’s competitiveness and attract international investments, focusing on benefits for corporations.

One of the key changes was the selective adjustment of income tax rates, making Zug even more attractive for companies looking to optimize their tax burden. This includes specific measures to ease corporate taxation, notably through increased deductions for child care aligned with the direct federal tax, which can benefit company employees and positively influence the decision of companies to establish themselves.

Moreover, the 15% reduction in wealth tax rates, along with the doubling of exemptions, are significant incentives for corporations and entrepreneurs. This strategy is partly a response to the OECD’s minimum tax, aiming to maintain Zug’s flexibility and appeal as a business location despite international restrictions.

The reform also includes measures to alleviate the financial burdens of resident municipalities, which could reduce indirect costs for businesses. Furthermore, the continuation of increased personal deductions and the raise in the exemption from capital tax for various entities strengthen the canton’s tax attractiveness for investors and corporations.

These initiatives reflect Zug’s commitment to providing a favorable tax environment, thereby reinforcing its status as a preferred destination for businesses seeking tax advantages in Switzerland.