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 - Switzerland overwhelmingly rejected a proposal to impose a 50% inheritance tax on super-rich individuals, with 78% voting against it, highlighting the country's preference for maintaining its status as an international wealth hub [3][4]. Group 1: Proposal Details - The rejected proposal aimed to tax inheritances and gifts exceeding 50 million Swiss francs (approximately 4.4 billion RMB) at a rate of 50%, with the revenue intended for climate-related expenditures [3]. - The proposal faced strong opposition from the Swiss federal government, business groups, and high-net-worth individuals, who warned it could undermine Switzerland's attractiveness as a wealth center [3][4]. Group 2: Wealth Distribution and Taxation - Switzerland has a high density of billionaires, with over nine billionaires per million residents, five times the average in Western Europe, and the wealth of the top 300 residents totaling 850 billion Swiss francs [4]. - The wealth tax in Switzerland is generally low, with the top 10% of asset holders contributing 86% of wealth tax revenue, and special tax provisions exist for wealthy foreigners [4]. Group 3: Impact of the Proposal - The proposal caused significant anxiety among family offices and wealthy residents, with some considering relocation options. For instance, billionaire Peter Spuhler indicated he might leave Switzerland if the tax were implemented [4][5]. - Research indicated that approximately 2,000 individuals (0.3% of the population) currently pay between 5 billion to 6 billion Swiss francs in taxes annually, suggesting that the proposed tax could lead to a decrease in overall tax revenue [5]. Group 4: Global Context of Wealth Taxation - The global landscape for wealth taxation is complex, with some countries like Dubai and Singapore attracting wealthy individuals through tax incentives, while others like Italy and the UK are proposing stricter tax measures [7][8]. - OECD's former tax chief noted that the end of banking secrecy and increased information exchange have made relocating to avoid taxes a more realistic option for wealthy individuals [8]. Group 5: Future Trends - Predictions indicate that by 2028, the UK and the Netherlands may experience significant outflows of millionaires, while countries like Australia, Switzerland, Singapore, the UAE, New Zealand, and Monaco are expected to be preferred destinations for wealthy migrants [8][9].