Andorra

A mountain country between Spain and France: skiing in winter, hiking in summer, low taxes and duty-free shopping all year. Costs are lower than in Switzerland or France at Alpine quality, though rent has climbed with demand in recent years. The winter season from December to April carries the economy, while summers are cool and quiet. Residency comes through investment or work, and you accept no airport, a single road into the valley and a narrow healthcare market.