The environment in which wealthy families find themselves remains challenging. Austerity measures, including increased taxation, seem an inevitable part of the European scene. Political reality suggests that these will often be designed to be ‘progressive’.

Increased regulation and heightened tax and disclosure obligations are likely travelling companions. This, and a far from rosy economic outlook, has led many commentators to predict rising emigration. Time and again, Switzerland appears at the top of the charts as the chosen destination. A perceived tax certainty, combined with an attractive quality of life and a useful geographical situation makes a compelling case.

If the decision is made to look seriously at buying property in Switzerland, what are the practical considerations?