A well-published survey by consulting firm Arthur D Little – Benchmarking of Global and Regional Headquarters in Switzerland – showed that Switzerland is the preferred European location for global headquarters. Fifty-seven percent of global headquarters of European companies moving outside their country of origin relocate to Switzerland, while it has also proved attractive for US and Asian companies (re)locating regional headquarters in Europe.
The survey further revealed that corporate tax advantages are the top criteria for the selection of a location for company headquarters, followed by the quality of local managers, quality of life, geographical position and support of the local authorities. This article will focus on the most important criteria – corporate tax advantages.
