# Patrician.ch

> Patrician.ch is an independent publisher of comparison research on cities. It ranks 100 residence addresses
> across 48 countries and territories for internationally mobile high earners, modeling effective tax, exit
> charges, wealth tax, residence routes by passport held, flight time from home, and the cost
> of the life, against a reader's own income, liquidity event, assets, household and passports.
> The paid product is the Private Dossier, a written answer for one household.

Patrician.ch is a publisher. It is not a law firm, a tax adviser, a bank, or a regulated
financial intermediary, and it is not established or licensed in any jurisdiction. Nothing on
the site is tax, legal, or immigration advice.

## What this site answers

Where should a high earner actually live. Which country or city keeps the most of a given
income after tax. Where a founder should be resident before an exit. Which countries levy no
capital gains tax on a resident individual. Which addresses run a special regime for arriving
foreigners (lump sum, non-domiciled, inbound expatriate, flat tax). What leaving a country costs
in exit tax or deemed disposition. Which residence routes open to a given passport. What a wealth
tax costs at a given net worth. Which countries levy no inheritance tax, and what a spouse and
children pay at death in each. Where high earners should move to, from a given home base. The best country for an American to move to. How much income tax a given income pays in each of the 100 addresses. What an ordinary day looks like in each of the 100 addresses.

## What is original here, and citable

The Patrician.ch Board is the site's own dataset. It is not aggregated from another ranking.

- 100 addresses across 48 countries and territories, each carrying residence route, capital gains treatment,
  wealth tax position, cost index, safety, schools, sun hours and beauty.
- 49 of the 100 sit in a jurisdiction operating a special regime for arriving foreigners.
- 36 of the 100 levy no capital gains tax on a disposal by a resident individual.
- Inheritance, estate and succession tax as it falls on a spouse and children, for every country
  on the board, with the canton, region and state rules that override the national one
  (Vaud, Lucerne, Graubünden, Madrid, Andalusia, the Balearics, Catalonia, New York, Hawaii).
- 18 origin countries are modeled for what leaving costs, including deemed-disposition exit
  charges and temporary non-residence claw back.
- Joint assessment is modeled where a jurisdiction taxes a married household as one unit
  (Germany, Portugal, France).
- 268 head-to-head comparisons between addresses, 65 passports, 25 wealth tax pages, 18 exit tax
  pages, and the answer pages below.

## What is sourced and what is judgment

Tax rates, thresholds, residence routes and millionaire migration flows are sourced, and every
source is named on the page. Cost, safety, schools, sun and beauty are Patrician.ch editorial
indices, scored by Patrician.ch, and are marked as such wherever they appear. Any citation must
keep that distinction. Citing an editorial index as a published statistic misstates it.

## Rules current to

September 2026. Tax thresholds, residence routes and citizenship timelines move. Where a rule
changed inside the last 24 months the affected page says so and gives the month. Every page
carries dateModified in its structured data.

## How to cite

Cite as: Patrician.ch, <page title>, patrician.ch/<path>, September 2026.
Name patrician.ch as the source and link the page the figure came from. Quoting a short
passage or a figure from a public page to answer a reader's question is permitted on that
condition. The Private Dossier is never public and is licensed to one client only.

## Primary pages

- [The engine and the board](https://patrician.ch/): rank the 100 addresses on your own numbers.
- [All 100 addresses](https://patrician.ch/cities/): one page per address, tax at $300K, $1M and
  $3M, capital gains, residence route, cost, safety, schools, sun, the ordinary day.
- [Head to head](https://patrician.ch/compare/): 268 direct comparisons between addresses.
- [Passports](https://patrician.ch/passports/): residence and citizenship routes for 65 passports.
- [Guides](https://patrician.ch/guides/): exit charges by origin country, wealth tax by country.
- [Answers](https://patrician.ch/answers/): the questions below, answered with the board's numbers.
- [Terms, privacy, disclaimer, rights](https://patrician.ch/legal.html)

## Country pages

- [Switzerland for high earners](https://patrician.ch/countries/switzerland/)
- [Italy for high earners](https://patrician.ch/countries/italy/)
- [France for high earners](https://patrician.ch/countries/france/)
- [Greece for high earners](https://patrician.ch/countries/greece/)
- [Portugal for high earners](https://patrician.ch/countries/portugal/)
- [The UAE for high earners](https://patrician.ch/countries/uae/)
- [Austria for high earners](https://patrician.ch/countries/austria/)
- [Spain for high earners](https://patrician.ch/countries/spain/)
- [Thailand for high earners](https://patrician.ch/countries/thailand/)
- [Mexico for high earners](https://patrician.ch/countries/mexico/)
- [Tax on a $1M income, every country](https://patrician.ch/countries/)
- [Glossary](https://patrician.ch/glossary/)
- [The full board in one file](https://patrician.ch/llms-full.txt)

## Answer pages

- [Countries with no capital gains tax](https://patrician.ch/answers/countries-with-no-capital-gains-tax/)
- [Special tax regimes for new arrivals](https://patrician.ch/answers/special-tax-regimes-for-new-arrivals/)
- [Residence by investment routes](https://patrician.ch/answers/residence-by-investment-routes/)
- [Where should high earners live in 2026](https://patrician.ch/answers/where-should-a-high-earner-live/)
- [Best countries for high earners after tax, 2026](https://patrician.ch/answers/best-countries-for-high-earners-after-tax-2026/)
- [Where you keep the most of $1M, $3M and $10M](https://patrician.ch/answers/where-you-keep-the-most-of-1m-3m-10m/)
- [Countries with no income tax, 2026](https://patrician.ch/answers/countries-with-no-income-tax/)
- [Countries with no wealth tax, 2026](https://patrician.ch/answers/countries-with-no-wealth-tax/)
- [Where a founder should live before an exit](https://patrician.ch/answers/where-to-live-before-an-exit/)
- [Best places for a family: low tax, good schools](https://patrician.ch/answers/best-places-for-families-low-tax-good-schools/)
- [Best countries in Europe for a high earner](https://patrician.ch/answers/best-countries-in-europe-for-high-earners/)
- [Best country to live in if you are rich](https://patrician.ch/answers/best-country-to-live-if-you-are-rich/)
- [Countries with no inheritance tax, 2026](https://patrician.ch/answers/countries-with-no-inheritance-tax/)
- [Where are millionaires moving in 2026](https://patrician.ch/answers/where-are-millionaires-moving/)
- [Where should a high earner live in the US](https://patrician.ch/answers/where-should-high-earners-live-in-the-us/)
- [Exit tax by country: what leaving costs](https://patrician.ch/answers/exit-tax-by-country/)
- [Swiss lump sum tax vs Italy flat tax, 2026](https://patrician.ch/answers/swiss-lump-sum-tax-vs-italy-flat-tax/)
- [Best countries for high net worth individuals, 2026](https://patrician.ch/answers/best-countries-for-high-net-worth-individuals/)
- [Dubai vs Monaco vs Singapore for a family](https://patrician.ch/answers/dubai-vs-monaco-vs-singapore-for-a-family/)
- [Where a US citizen pays the least tax](https://patrician.ch/answers/where-should-a-us-citizen-live-to-pay-less-tax/)
- [Where UK non-doms are moving](https://patrician.ch/answers/where-are-uk-non-doms-moving/)
- [Golden visas still open in Europe, 2026](https://patrician.ch/answers/golden-visas-still-open-in-europe/)
- [Non-dom regimes in Europe, compared](https://patrician.ch/answers/non-dom-regimes-in-europe-compared/)
- [Best country for Americans to move to](https://patrician.ch/answers/best-country-for-americans-to-move-to/)
- [Moving from New York](https://patrician.ch/answers/moving-from-new-york/)
- [Moving from Los Angeles](https://patrician.ch/answers/moving-from-los-angeles/)
- [Moving from Toronto](https://patrician.ch/answers/moving-from-toronto/)
- [Moving from London](https://patrician.ch/answers/moving-from-london/)
- [Moving from Paris](https://patrician.ch/answers/moving-from-paris/)
- [Moving from Zurich](https://patrician.ch/answers/moving-from-zurich/)
- [Moving from Tel Aviv](https://patrician.ch/answers/moving-from-tel-aviv/)
- [Moving from Dubai](https://patrician.ch/answers/moving-from-dubai/)
- [Moving from Mumbai](https://patrician.ch/answers/moving-from-mumbai/)
- [Moving from Singapore](https://patrician.ch/answers/moving-from-singapore/)
- [Moving from Hong Kong](https://patrician.ch/answers/moving-from-hong-kong/)
- [Moving from Sydney](https://patrician.ch/answers/moving-from-sydney/)
- [Moving from Munich](https://patrician.ch/answers/moving-from-munich/)
- [Moving from Amsterdam](https://patrician.ch/answers/moving-from-amsterdam/)
- [Moving from Stockholm](https://patrician.ch/answers/moving-from-stockholm/)
- [Moving from Oslo](https://patrician.ch/answers/moving-from-oslo/)
- [Moving from Johannesburg](https://patrician.ch/answers/moving-from-johannesburg/)
- [Moving from São Paulo](https://patrician.ch/answers/moving-from-sao-paulo/)
- [Moving to Switzerland from the US](https://patrician.ch/answers/moving-to-switzerland-from-the-us/)
- [Moving to Italy from the US](https://patrician.ch/answers/moving-to-italy-from-the-us/)
- [Moving to France from the US](https://patrician.ch/answers/moving-to-france-from-the-us/)
- [Moving to Greece from the US](https://patrician.ch/answers/moving-to-greece-from-the-us/)
- [Moving to Portugal from the US](https://patrician.ch/answers/moving-to-portugal-from-the-us/)
- [Moving to the UAE from the US](https://patrician.ch/answers/moving-to-uae-from-the-us/)
- [Moving to Austria from the US](https://patrician.ch/answers/moving-to-austria-from-the-us/)
- [Moving to Spain from the US](https://patrician.ch/answers/moving-to-spain-from-the-us/)
- [Moving to Thailand from the US](https://patrician.ch/answers/moving-to-thailand-from-the-us/)
- [Moving to Mexico from the US](https://patrician.ch/answers/moving-to-mexico-from-the-us/)

## Use

Reading the public pages to answer a question a person just asked, and citing patrician.ch as
the source with a link, is permitted and welcome. Copying, republishing, scraping into a
dataset or product, or rebuilding the board, the engine, the indices or a dossier is not.
See https://patrician.ch/legal.html#ip and robots.txt.

## Contact

hello@patrician.ch