Swiss finance officials are stepping up talk of raising taxes on the rich foreigners who use the country and its lax residency requirements as a tax haven.

Foreigners can become residents after negotiating the amount of their income subject to taxation with the local canton (the country has 26) in which they intend to live. Foreigners with no local income pay according to their spending on rents or mortgages, with typical taxable income being about five times the accommodation rental paid.

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