Choice of canton and municipality
The Swiss tax system is characterized by the sovereignty of the cantons, which define the tax rate for individuals and companies according to their needs. This obviously creates a certain competition between the cantons, which try to attract more and more activities to their territories through their tax system.
Direct federal personal income tax is the same throughout Switzerland, but the tax rates for income and wealth tax are different from one canton to another.
For certain incomes and wealth, the choice of municipality in the same canton can also play an important role in determining the tax burden.
The choice of the canton and municipality sometimes requires an in-depth study, e. g. income, wealth, place of work, marital status, number of children, etc.