What is the property tax


The wealth tax is levied by the canton and the municipalities as so-called "tax sovereignty".


The wealth tax is a supplementary tax to income tax and is levied regardless of the amount of income. It is therefore also levied for items that taxpayers have previously financed with their (taxable) income. The entire net worth is subject to wealth tax.

This applies to taxation Gross principle. There are all assets (assets) on the one hand and all liabilities (liabilities) on the other hand per Deadline December 31 to be shown.

Categories of assets

The assets are regularly divided into two categories:

Movable wealth

These include, for example, jewelry collections, securities (e.g. cryptocurrencies), investments, claims including interest due, intangible property rights (patents).

Immovable property

Land in terms of civil law and tax law.


The tax-exempt assets are listed exhaustively by law. Household goods and personal effects are not subject to wealth tax.

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