The top slots in the cantonal rankings remain unchanged in 2022: Zug is in first place, followed by the Canton of Basel-Stadt. Both cantons offer a highly attractive combination of factors, with Zurich and Geneva lying some distance behind.
A number of shifts occurred in the case of other cantons, however: Nidwalden and Schwyz improved their positions, pushing the Canton of Aargau into seventh place.
In the midfield – led by Lucerne – Schaffhausen overtook Thurgau and moved into 9th place. This is mainly thanks to a tax cut for private individuals, but also a result of small improvements in terms of accessibility indicators. The Canton of Obwalden shows a better performance in terms of education and accessibility indicators and moves up two places to make it the biggest gainer.
After two years, there is a change at the bottom end of the rankings, too: The Canton of Valais is reducing corporate taxes slightly more than the Canton of Jura, pushing the latter into last place.