Most people think is is very expensive to operate an offshore bank account. But it depends on the jurisdiction. Switzerland, Liechtenstein and Luxemburg has always been the highclass banking jurisdiction. Yes they are not cheap but you know what you get and the service level is very high. But there are also cheap offshore banks in the alps.
Swissquote is a good choice for private customers looking for low price banking.
Outside Europe i would suggest some of the banks in Dubai. Dubai could be the new financial banking center for high networth individuals and they do not deliver information to European or US government tax agencies.
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