🇨🇭 Switzerland vs 🇲🇪 Montenegro
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇨🇭 Switzerland | 🇲🇪 Montenegro |
|---|---|---|
| Tax System | Lump-Sum Taxation | Low Tax |
| Income Tax (Foreign) | 0% (lump-sum option) | 9-15% |
| Capital Gains Tax | 0% (private) | 9% |
| Corporate Tax | 11-24% | 9% |
| Residency Requirement | Lump-sum agreement | Property or company |
| Minimum Stay | Permanent residence | 183 days |
| Cost of Living | Very High ($5,000-8,000/mo) | Low ($1,200-2,200/mo) |
🇨🇭 Switzerland
Highlights
- ✅Lump-sum taxation option
- ✅Political stability
- ✅Banking privacy
- ✅High quality of life
- ✅Central Europe access
Considerations
- ⚠️Very expensive
- ⚠️Lump-sum has min thresholds
- ⚠️Strict immigration
Best For
- 👤Ultra-wealthy
- 👤Privacy seekers
- 👤Stability focus
🇲🇪 Montenegro
Highlights
- ✅Very low tax rates
- ✅Beautiful coastline
- ✅EU candidate country
- ✅Easy residency
- ✅Growing tourism
Considerations
- ⚠️Small country
- ⚠️Not EU yet
- ⚠️Infrastructure developing
Best For
- 👤EU hopefuls
- 👤Beach lovers
- 👤Low-tax seekers
Which Should You Choose?
Choose Switzerland if: You prioritize lump-sum taxation option and political stability. Ideal for ultra-wealthy, privacy seekers, stability focus.
Choose Montenegro if: You prioritize very low tax rates and beautiful coastline. Ideal for eu hopefuls, beach lovers, low-tax seekers.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.