Switzerland: Personal Taxation
Wealth Tax
The annual wealth tax is levied at a cantonal level . The basis of assessment is as follows:
- Residents pay annual wealth tax on the value of all assets located in Switzerland;
- Non-residents pay an annual wealth tax on assets derived from enterprises and real estate situate in Switzerland.
The tax payable varies between canton to canton. Individuals whose wealth is below a certain threshold are exempted from the tax. By way of an example, the annual wealth tax in canton Zurich is levied at rates of up to 0.3%.
Switzerland: Personal Taxation
Switzerland Personal Tax Introduction »Switzerland Residence and Liability for Taxation »
Switzerland Income Tax »
Switzerland - The 'Fiscal Deal' »
Switzerland Stamp Duty »
Switzerland Inheritance Taxes »
Switzerland Wealth Tax »
