Calum is 54, and he and his wife have lived in Switzerland for 15 years. He works in finance and earns the equivalent of £250,000 a year in Swiss francs. His wife is a part-time teacher. Their two older children are in their 20s and work in the UK, while their youngest child is at university in Switzerland.
Pensions, funds, shares, cash
Retire in four years, income from investments of £75,000 a year for first 10 years and £60,000 a year thereafter, grow investments by £400,000 in four years, annual return of inflation plus 4 per cent over the medium to long term
"Our goal is to retire in four years when I am 58 and return to the UK,” says Calum. “We think we will need a gross income of £75,000 a year for the first 10 years and £60,000 a year thereafter when our state pensions have started to pay out. When I am age 65 I will start to receive a Swiss state pension of about £14,000 a year, and I am due to receive a UK state pension of around £7,000 a year. I also have a Swiss workplace pension, which I can withdraw before leaving the country and is worth about £800,000 after tax.