Samnaun occupies an isolated high valley at the far eastern end of Switzerland's Graubünden canton, separated from the rest of the Swiss Engadin by mountain passes and accessible year-round only via Austria. The village sits at 1,700-1,840 metres elevation and comprises five fractions - Compatsch, Laret, Plan, Ravaisch, and Samnaun-Dorf - stretched along the valley floor. The ski area straddles the Austrian-Swiss border at elevations reaching 2,872 metres on the ridge, with Ischgl forming the Austrian gateway in Tyrol's Paznaun Valley. Samnaun gained duty-free status in 1892 because it could only be reached from Austria until a Swiss access road opened in 1912, and this customs exemption persists today as Switzerland's only tax-free zone.

The nearest significant town is Landeck in Austria, 30 kilometres west via the B180 and serving as the regional rail hub. Scuol-Tarasp lies 19 kilometres away in Switzerland's Lower Engadin, connected by 12 daily bus services on route 921. The customs border between Switzerland and Austria runs directly through the ski area at approximately 2,756 metres elevation, reputedly Europe's highest customs office. Ischgl village sits 1,600 metres up the Paznaun Valley from Landeck, whilst Samnaun's population of 750 speaks a unique Bavarian-influenced German dialect rather than Romansh, reflecting centuries of Austrian trade connections. The surrounding border triangle of Switzerland, Austria, and Italy creates a distinct cultural blend in cuisine and architecture.

Innsbruck Airport sits 100 kilometres distant with drive times around 1 hour 10 minutes via the A12 motorway and B180 through Landeck, making it the closest and most practical air gateway. Zürich Airport lies 235 kilometres away requiring approximately 3 hours drive via the A3, A13, and B180, or 3 hours via the Arlberg Pass and Landeck. Munich Airport sits 230-304 kilometres distant depending on route, taking 2 hours 54 minutes minimum. The drive from Innsbruck follows the A12 through Landeck and the Mittelspiss mountain pass on the Swiss border before descending into Samnaun. Alternative access via the Vereina car-train tunnel from Klosters takes roughly similar time but avoids high passes in severe weather.

Train travellers reach Landeck-Zams station from Innsbruck in 45 minutes, with direct connections from Zürich requiring one change maximum. Bus route 4240 departs Landeck-Zams station forecourt directly to Ischgl in approximately one hour, whilst onward bus connections serve Samnaun. Scuol-Tarasp station in the Lower Engadin offers an alternative rail access point, with bus route 921 covering the final 19 kilometres to Samnaun in 25 minutes via Martina. The Swiss approach via Scuol connects through picturesque Engadin villages but requires more complex public transport changes than the Austrian route through Landeck. Parking throughout Samnaun valley remains free, and duty-free petrol stations at village entrances offer significant fuel savings.