BSL Banking in Switzerland and Luxembourg – December 2021
Jean-Luc Bochatay and Alain Moreau
In the context of a transfer of residence, Switzerland and France are often in competition with each other by prospective expatriates as both countries have strengths and weaknesses from a tax standpoint.
Several motives may be behind an expatriation project. :We shall here distinguish whether it is a professional transfer – having as main consequence taxation on earnings – or, on the contrary, a new life plan that may primarily impact on the taxation of assets as a whole.
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