http://www.faz.net/aktuell/finanzen/meine-finanzen/steuern-sparen/nachrichten/schweiz-als-steuerparadies-ungemuetlicher-die-neuen-steueroasen-13418391.html

Interesting article (German language) on preferred choices for individuals to reduce fiscal exposure. The article does however ignore the fact that residency will not make much of a difference in medium term as only naturalization (factual citizenship) will provide the wished benefits.