In Appenzell Ausserrhoden, wealth tax is levied on a taxpayer’s Nettovermögen (Reinvermögen): Summe der weltweiten Vermögenswerte abzüglich der abzugsfähigen Verbindlichkeiten und kantonale Freibeträge. Der Kanton wendet eine two-step wealth tax tariff (simple rate of 0.5‰ on the first CHF 250,000 of taxable wealth and 0.55‰ above that level), so the treatment of allowances and deductions directly influences the final burden.

This overview follows the rules in the Steuergesetz des Kantons Appenzell Ausserrhoden (StG-AR) and the practice set out in the cantonal Wegleitung zur Steuererklärung and ESTV documentation on wealth tax.

Persönliche Zulagen

Appenzell Ausserrhoden grants Sozialabgaben auf Vermögen (Sozialabzüge Vermögen) that function as tax-free allowances. These depend on filing status and the number of dependent children, and they are determined based on the situation as at 31. Dezember des Steuerjahres.

Figures are based on the wealth-related social deductions (Sozialabzüge Vermögen) in the Appenzell Ausserrhoden tax parameters and the Wegleitung zur Steuererklärung. Exact thresholds can change, so always refer to the official tables for the relevant tax year.

Abzüge von Schulden

Die Vermögenssteuer wird berechnet auf Nettovermögen. As of 31 December, taxpayers may deduct rechtlich durchsetzbare, dokumentierte Verbindlichkeiten from their gross assets. In Appenzell Ausserrhoden, common deductible debts include:

• Mortgage balances on Swiss and foreign real estate in private ownership
• Bankdarlehen, Investitionskreditlinien und Margenkredite
• Private Darlehen, die durch schriftliche Vereinbarungen und Zinsunterlagen belegt sind
• Outstanding federal, cantonal and municipal tax liabilities

Die Umrechnung der Fremdwährungsverbindlichkeiten in CHF erfolgt mit dem offizielle Wechselkurse zum Jahresende recognised by the tax authorities (usually those of the Federal Tax Administration).

Contingent or soft obligations (e.g. guarantees, sureties, letters of comfort) are nicht abzugsfähig until they crystallise as an actual, enforceable liability.

Pensionsguthaben & Pensionskonten

Certain retirement assets are von der Vermögenssteuer befreit in Appenzell Ausserrhoden while they remain within the pension framework. Specifically:

• Guthaben aus der beruflichen Vorsorge in der Schweiz 2^und Säulenmodelle (Berufliche Vorsorge / BVG) are excluded from taxable wealth until pay-out.
• Gebundene individuelle Vorsorgekonten (Säule 3a) are likewise wealth-tax-exempt.

Non-tied savings and investment products (Pfeiler 3b) remain fully taxable. Pension buy-ins and pillar 3a contributions primarily reduce Einkommensteuer; they affect wealth tax only indirectly by shifting funds from taxable private accounts into exempt retirement vehicles.

Wertberichtigungen

Under the Appenzell Ausserrhoden tax law, the wealth tax base generally reflects Marktwert (Verkehrswert) at year-end. However, several asset classes benefit from specific valuation rules that may reduce taxable wealth:

• Auswirkungen auf den Haushalt: ordinary household goods and personal belongings (Hausrat und persönliche Gebrauchsgegenstände) sind von der Vermögenssteuer befreit.
• Wertpapiere und Fonds: listed securities are valued at official year-end prices; non-listed instruments are valued at an appropriate inner value.
• Nicht börsennotierte Unternehmensbeteiligungen: typically valued using a mix of income and asset-based methods in line with cantonal practice; this can result in a taxable value below pure equity book value.
• Immobilien: private property is assessed under cantonal valuation rules; agricultural land may be valued based on Ertragswert with separate rules where land use changes.
• Lebens- und Rentenversicherungen: Policen mit einem Rückkaufswert sind mit diesem Wert steuerpflichtig; Nicht rückkaufsfähige Forderungen fallen in der Regel nicht unter die Vermögenssteuerbemessungsgrundlage.
• Kryptowährungen und digitale Vermögenswerte: in der Regel zum Wert der offizielle Jahresendpreise veröffentlicht von der Eidgenössischen Steuerverwaltung.

Eheliches Vermögen und familiärer Kontext

Married couples living in an undissolved marriage are gemeinsam bewertet in Appenzell Ausserrhoden. Their incomes and assets are aggregated irrespective of the matrimonial property regime, and the joint wealth tax allowance gilt.

Die Vermögen von minderjährigen Kindern under parental authority are generally attributed to the parents for wealth tax purposes, and the child-related allowance is granted accordingly. Where children have significant own income or assets under special arrangements, separate treatment may apply.

Gifts, inheritances and other extraordinary inflows are included in taxable wealth as of 31 December, unless they qualify for specific exemptions (for example, certain tax-privileged insurance or pension benefits). Separate cantonal rules for inheritance and gift tax should be considered alongside wealth tax planning.

Dokumentation und Einhaltung der Vorschriften

To support the wealth tax declaration, the Appenzell Ausserrhoden tax administration expects klare, konsistente Dokumentation on both assets and liabilities, including:

• Bank- und Depotauszüge zum Jahresende für Bargeld, Wertpapiere und Fondsbeteiligungen
• Hypotheken- und Kreditsaldobestätigungen zum 31. Dezember
• Written agreements and interest statements for private debts
• Auszüge aus Pensionsfonds (2^und pillar) and pillar 3a account summaries
• Valuation reports or tax values for real estate and substantial private company holdings, where relevant

Kohärenz zwischen den Einkommensteuer und Vermögenssteuer parts of the return (for example, for portfolios or rental properties) reduces the risk of queries and adjustments during assessment.

Einblicke in die Planung

• The two-step wealth tax tariff (0.5‰ / 0.55‰) combined with the relatively modest wealth allowances makes accurate classification of assets and debts important for higher-net-worth residents.
• Using mortgages or investment loans can lower taxable net wealth, but interest expenses reduce overall returns and may impact income tax. Modelling both income and wealth tax effects is essential before restructuring debt.
• Large holdings of non-productive assets (excess cash, low-yield deposits, collectibles) above the allowances can inflate wealth tax. Reallocating into diversified portfolios or tax-advantaged pension vehicles may improve both risk/return and tax outcomes.
• Intra-family planning (gifts, loans, early inheritance arrangements) can influence which family members bear wealth tax. Only angemessen dokumentiert transfers are recognised, and they may trigger inheritance or gift tax, so seek coordinated advice.