Enterprises
Lugano offers an inspiring business environment with an extensive range of service providers, excellent business infrastructure, political stability and security. Its highly educated workforce and multicultural population convey a creative drive to many facets of the city’s economy. With sunshine around 300 days of the year and a sub-tropical climate, residents and visitors can experience the Swiss Mediterranean lifestyle in Lugano.
We have a wide range of contacts within the state and city government, among industry and research facilities as well as a vast range of service companies. We are best positioned to help you build up your own network within our region.
Beside planning and cost estimates, elements to be taken into consideration include verifying the availability of the name of the company you intend to establish, choosing its legal form, determining its share capital and entering the company’s name in the commercial register, as well as requirements pertaining to social security, business insurance and accounting.
Switzerland has made intellectual property protection a major priority. You may consult the national registry of patents, trademarks, design and copyrights through the Federal Institute of Intellectual Property in order to check and register your own trademark.
The Swiss EasyGov portal can speed up some of the steps required to launch a new company and carrying out certain administrative procedures online.
Further information on starting a business in Switzerland is available on the SME Portal dedicated to small and medium-sized enterprises.
The most common legal forms used by small and medium-sized enterprises in Switzerland are sole proprietorships, joint-stock companies (SA) and limited liability companies (Sagl).
To evaluate the most appropriate form for your activity and the applicable regulations, you may contact a lawyer or notary public or one of the corporate consultancy and planning services providers listed in the cantonal register.
Switzerland is a federal state: the three powers (legislature, executive, judiciary) are divided between the Confederation, the cantons and the municipalities. The Swiss tax system also consists of three levels: federal, cantonal and municipal.
Available in Italian, German, French and English, the publication The Swiss Tax System provides an overview of the Swiss tax system and the different taxes levied by the Confederation, cantons and municipalities.
Each canton applies its own tax laws, as does each municipality, both for individuals and legal entities.
Every new company must register with the Federal Tax Administration to open a VAT number if the statutory turnover limit (CHF 100'000.-) is exceeded
or if the forecast turnover at the beginning of the business activity suggests that such threshold will be exceeded.
From 1 January 2018 the applicable VAT rates consist of a standard rate of 7,7%, a special rate of 3,7% (hotel sector) and a reduced rate of 2,5% (for certain everyday goods, e.g., foodstuffs, soft drinks, books, newspapers, magazines and medicines).
As a rule, no authorisation is required for the exercise of activities or professions; in some cases, however, an authorisation must be obtained from the City of Lugano or the cantonal authorities.
If the activity involves the use of a public space in Lugano, it is necessary to obtain a permit at least ten days in advance.
If the activity requires the alteration or construction of premises/buildings where it is to be carried out, it is necessary to obtain the relevant building permits.
The conduct of certain activities is subject to the granting of special permits by the cantonal authorities, for example:
- the opening of a public establishment (bar, restaurant, canteen, hotel, etc.) is subject to authorisation from the Department of Institutions, while the management requires a cantonal diploma
- the opening of a food-related business (production, processing, import and sale) must be notified to the cantonal lab
- itinerant trading is subject to authorisation from the Cantonal Police
The arrival, departure, updating of information and cessation of activities must be notified to the City of Lugano within eight days using the appropriate forms.
Otherwise, you can go to the Residents Registration Office of Lugano-Viganello to fill out the appropriate forms.
The conditions of stay in Switzerland depend on both the nationality and the reason for the stay.
Thanks to the Swiss-EU Agreement on the Free Movement of Persons, EU citizens are able to live and work in Switzerland.
On the website of the Swiss Confederation, you can find an overview of the different types of residence permits for EU/EFTA nationals and the applicable requirements.
The conditions of stay in Switzerland depend on both the nationality and the reason for the stay.
Nationals of third-countries (i.e. non-EU/EFTA member states) must meet certain conditions in order to enter into Switzerland.
The website of the Swiss Confederation presents an overview of the different types of residence permits for third-country nationals and the provisions for obtaining them.
In addition, third-country nationals wishing to work in Switzerland are admitted on the basis of criteria, such as qualifications (professional and academic), integration as well as the availability of suitable staff in the internal labour market and in the EU/EFTA states.
An overview of the regional innovation system in the Canton of Ticino can be found on the Innovation and Business Portal.
Fondazione AGIRE, the Canton of Ticino innovation agency, supports innovative companies and manages the Tecnopolo Ticino in Manno, a facility located on the outskirts of Lugano that encourages dialogue between entrepreneurs, researchers and investors.
Additionally, the Economic Innovation Law (LInn) stimulates and supports with targeted aid the formation, development and competitiveness of small and medium-size innovative companies. Aid is subject to the fulfilment of certain eligibility criteria.
An overview of the regional innovation system in the Canton of Ticino can be found on the Innovation and Business Portal.
Fondazione AGIRE, the Canton of Ticino innovation agency, guarantees coordinated access to the services available to start-ups including intellectual property and protection matters, manages the Tecnopolo Ticino in Manno, a facility located on the outskirts of Lugano, and organizes the Boldbrain Startup Challenge project, an acceleration programme aimed at "early stage" start-ups.
In addition, the Tax Law of the Canton Ticino foresees three benefits for innovative start-ups: one for investors (separate taxation of income equivalent to the amount of investments in innovative start-ups at a rate of 1%) and two for start-ups (exemption from gift tax and reduction of capital tax). Benefits are subject to the fulfilment of certain eligibility criteria.
MyLugano is an innovative project implemented by the City of Lugano to support the local economy. Connect your business to the MyLugano network by completing the affiliation form and start accepting LVGA, the official payment token of the City of Lugano. By joining, you'll gain visibility and attract new potential customers. Moreover, with Lugano's Plan ₿, you'll have the opportunity to accept Bitcoin and USD₮ in addition to LVGA, using a free-of-charge point of sale (PoS) system provided to you.
Regional employment offices operate in Lugano and throughout Ticino assisting companies in the search for and selection of personnel.
In addition, the City of Lugano offers a free consultancy for the selection of personnel.
Free internship/work offers can also be published on the USI Career Service portal of the Università della Svizzera italiana (USI - University of Lugano). These announcements are included in the Career Newsletter sent weekly to all USI students and recent graduates.
Several real estate agencies operate in Lugano and offer solutions for both residential and commercial use. The Ente regionale per lo sviluppo del Luganese maintains a database of available industrial buildings and sites.