[pavlov]

Not really surprised about that. Switzerland, Luxembourg - they're well known as attractive tax regimes. The surprising aspect is that there's so many options in the middle. Even in the EU, every country has a unique combination of tax features, and knowledge about one or two of them doesn't translate. Portugal is unlike Italy is unlike France is unlike Germany is unlike Sweden is unlike Finland.

My humble opinion is that some of this should be harmonized on the EU level. There's no reason to leave so many tax loopholes for those able to exploit them, other than each country's wealthy lobbying to maintain their own peculiar benefits.