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| The peripheral cantons may have been the most extreme in their tax cuts, but most others have followed suite, the German speaking ones maybe more aggressively than the French speaking ones. Zug is very attractive fiscally and you can't really call it peripheral or unnattractive as fars as other aspects are concerned. Many parts of Zug are effectively in Zürich's outer commuter belt, and the competition has also influenced Zurich's fiscal policies.
But even Obwalden is in my eyes not just a place for holding companies and non residents. You have access to good winter sport areas plus proximity to Berne and Lucerne, nice scenery and relatively affordable housing, low crime rates, etc. I think you can attract a lot of investors with that. | |
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How is all this relevant to the 3rd pillar provident fund?