One of Switzerland’s next-door neighbors, Austria, also has a high individual tax rate of 55%. Like Switzerland, it is in the Alps, so winter sports are very popular. Austria is rated one of the top three most livable countries in the world. Rents are on par with the U.S., or slightly below (depending on the area in which one lives.) For Austrians and citizens of other European Union countries, healthcare is free, although supplemental private plans are also available.

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