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Wealth tax is levied on personal assets in all cantons and municipalities. It includes financial investments and properties. Wealth tax on properties is based on its taxable value. The cantons calculate this in different ways.
Real estate tax on land and buildings is a cantonal or communal tax, payable by owners of a property. It is calculated on the full taxable value, without first deducting debts or mortgages. Not all cantons levy this tax.