Final Assessment

Course Quiz

Zug Tax Optimization Guide — 10 questions · 70% to pass · Certificate on completion

Question 1 of 10

What is the approximate effective corporate tax rate in Baar commune, Zug (2024)?

A 8.5%

B 11.91%

C 14.50%

D 19.66%

Question 2 of 10

Which three layers make up Swiss corporate tax?

A Federal + EU + local

B Federal + cantonal + communal

C State + city + VAT

D OECD + Swiss + cantonal

Question 3 of 10

The Swiss participation exemption (Beteiligungsabzug) requires a minimum stake of:

A 5%

B 10%

C 25%

D 50%

Question 4 of 10

What is the IP Box maximum deduction from cantonal tax base in Zug?

A 50%

B 70%

C 80%

D 90%

Question 5 of 10

Under the nexus approach, what is the uplift factor applied to qualifying R&D expenditure?

A 110%

B 120%

C 130%

D 150%

Question 6 of 10

Swiss Verrechnungssteuer (withholding tax on dividends) is set at:

A 15%

B 25%

C 35%

D 40%

Question 7 of 10

What partial inclusion rate (Teilbesteuerung) does Zug apply to qualified dividends for 10%+ shareholders?

A 30%

B 50%

C 70%

D 100%

Question 8 of 10

OECD Pillar Two 15% minimum tax applies to Swiss companies with global revenue exceeding:

A CHF 100M

B CHF 500M

C CHF 900M (EUR 750M)

D CHF 2B

Question 9 of 10

The R&D super-deduction allows Swiss companies to deduct what percentage of qualifying R&D at cantonal level?

A 100%

B 120%

C 150%

D 200%

Question 10 of 10

When can Swiss authorities reclassify dividends to salary (subject to AHV)?

A Always if >CHF 100K

B When dividend exceeds salary

C When dividend appears disproportionate to actual work performed

D Never — dividends are always exempt

Course Quiz

Result