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Methodology · Business and wealth · reviewed November 14, 2026

Business and wealth, on named sources.

Corporate tax on PwC and the Tax Foundation, competitiveness on the IMD World Competitiveness Ranking, and the resident millionaires counted for Henley & Partners.

What is measured

Corporate tax, competitiveness, and the number of resident millionaires.

Where it comes from

Corporate tax from PwC and the Tax Foundation. Competitiveness from the IMD World Competitiveness Ranking. Resident millionaires as counted for Henley & Partners.

How it enters the score

Carried into the Patrician.ch 100, 100 places on one scale.

Read the figures

Patrician.ch is an independent publisher of research. Not tax, legal, or immigration advice.

Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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