全球富豪争夺战：瑞士公投否决遗产税，迪拜新加坡“招手”

Core Viewpoint - The recent Swiss referendum overwhelmingly rejected a proposal to impose a 50% inheritance tax on ultra-wealthy individuals, reflecting a broader global trend of diverging tax policies for the wealthy [1][3]. Group 1: Swiss Tax Policy and Wealth Concentration - Switzerland has a high concentration of wealth, with over nine billionaires per million residents, five times the average in Western Europe [3]. - The wealthiest 300 individuals in Switzerland hold a total wealth of 850 billion Swiss francs [3]. - The top 10% of asset holders contribute 86% of the wealth tax revenue, indicating a significant reliance on this demographic for tax income [3]. Group 2: Reactions to the Inheritance Tax Proposal - The inheritance tax proposal faced strong opposition from the Swiss federal government, business groups, and high-net-worth individuals, who warned it could harm Switzerland's attractiveness as a wealth center [1][3]. - Concerns about the tax led some wealthy individuals to consider relocating, with one billionaire publicly stating he would leave Switzerland if the tax were implemented [3][4]. - The proposal generated uncertainty among family offices and foreign capital holders, with some expressing fears it would deter investment in Switzerland [5]. Group 3: Global Tax Trends for the Wealthy - Globally, there is a complex landscape regarding wealth taxes, with some countries like France and Italy proposing stricter tax measures while others like the UK are rolling back previous tax benefits for wealthy individuals [6]. - OECD's former tax chief noted that the end of bank secrecy and increased information exchange has made relocating to avoid taxes a more realistic option for the wealthy [6]. - Countries such as Australia, Switzerland, Singapore, and the UAE are becoming preferred destinations for wealthy individuals seeking favorable tax environments [6][7]. Group 4: Attractiveness of Alternative Wealth Centers - Singapore has revised its tax exemption plans to attract single-family offices, allowing family members to apply for residency through executive roles [7]. - Dubai offers multiple attractions for high-net-worth individuals, including tax incentives, security, and a luxurious lifestyle, making it an appealing location for wealth migration [7].