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