Hi "Luzern",

I wasn't going to say anything of the sort If your income is from other countries, then Switzerland is, as we all know, very happy to assist you with paying very low rates of taxes. If your company derives its income from the internal market then it is a very different story... (especially in Luzern!). After all, why else is Switzerland packed full of so many accountants and bankers?

Enjoy the fondue....

Mark