Loerrach (Lorrach), Germany

Capital City

With a population of just over 50,000, Loerrach is a modest German city near the Swiss and French borders. The tax burden is heavy, as around a fifth of the city's retail volume comes from Swiss customers taking advantage of cross-border shopping. Bureaucracy is a persistent headache, with the city housing a variety of administrative bodies and courts. On the plus side, the mild climate and numerous sunny days have earned Loerrach the moniker "German Tuscany." Overall, this cozy, border-straddling town may appeal to those seeking a quieter pace of life, but the paperwork and fiscal trade-offs could prove frustrating.