The Canton of Bern is geographically and economically diverse, ranging from the cantonal capital and major urban areas to rural Oberland communes. Its wealth tax system follows the standard Swiss model: weltweites Nettovermögen der Einwohner werden nach einem progressiven kantonalen Tarif besteuert, der durch kommunale Multiplikatoren und gegebenenfalls die Kirchensteuer angepasst wird. Gebietsfremde werden nur auf dem definierten Schweizer Vermögen besteuert.

This hub consolidates the key aspects of Bern’s wealth tax system — including Tarife & kommunale Multiplikatoren, Freibeträge und Abzüge, Bewertungsregeln, Planungsstrategien, and the core Ablage und Einhaltung der Vorschriften Anforderungen.

Wichtige Fakten für 2025

• Steuerbasis: Worldwide net assets for Bern residents; Swiss-situs assets only for limited nonresident taxpayers
• Steuerdatum: 31. Dezember (Momentaufnahme des Nettovermögens zum Jahresende)
• Ablage: Kombinierte Einkommens- und Vermögenssteuererklärung; Ehepaare werden in der Regel gemeinsam veranlagt
• Kommunale Multiplikatoren: Municipal and church multipliers applied to the cantonal tariff; levels vary considerably between communes
• Zulagen: Personal allowances, dependants’ relief and debt deductions (detailed on the allowances page)
• Vorsorgevermögen: Occupational (2nd pillar) and pillar 3a pension assets are typically exempt from wealth tax until withdrawal

Municipal Variation Across Bern

Bern is one of Switzerland’s largest cantons and exhibits substantial municipal variation in total tax burden. Municipal tax multipliers (Steuerfüsse / coefficients communaux) and church tax settings can push effective wealth tax rates higher or lower than the cantonal baseline.

For high-net-worth individuals and families, the Wahl der Gemeinde within Bern is a core planning variable. The Vermögenssteuer-Rechner allows you to compare estimated outcomes across municipalities and asset levels, providing a practical starting point for residence decisions.

Structure of the Bern Wealth Tax Hub

Use the following specialist pages to build a complete understanding of wealth tax in Bern:

Ablage und Verwaltung

Wealth tax in Bern is assessed together with income tax in a single cantonal and municipal assessment. The canton supports electronic filing solutions, issues provisional tax invoices during the year, and reconciles them when the final return is processed.

• Behörde: Cantonal Tax Administration of Bern (Steuerverwaltung des Kantons Bern / Administration fiscale du Canton de Berne)
• Städtische Ämter: Communes set and publish their tax multipliers and can assist with local procedural questions
• Sprache: German and French are official languages; English guidance is typically provided by professional advisers.

Überlegungen zur Planung

For affluent and internationally mobile taxpayers, Bern planning generally focuses on Gemeindeauswahl, Verschuldungs- und Fremdfinanzierungsstrategie (insbesondere für Immobilien), Vorsorge- und Versicherungsplanung, und konsistent valuation of private companies and substantial assets.

Die Vermögenssteuer-Rechner supports numerical modelling, while the Planungsstrategien page offers a framework for residence, structuring and succession decisions in a Bern context.

Häufig gestellte Fragen

Is Bern a high-wealth-tax canton?

Effective wealth tax levels in Bern are often in a medium to somewhat higher range compared with certain low-tax cantons, but the final outcome depends heavily on the municipality, asset composition and the use of available deductions.

Do Bern residents have to declare assets held abroad?

Yes. Residents of Bern are taxed on worldwide net assets. Foreign real estate, securities and bank assets must be included in the wealth tax return, with corresponding liabilities and allowances taken into account.

Is lump-sum taxation (forfait) available in Bern for wealth tax?

Bern applies standard wealth tax assessment based on net assets for ordinary residents. Any special rulings or preferential regimes are handled individually and do not replace the core wealth tax framework.

How important is municipality choice within Bern?

Municipality choice is significant, particularly at higher wealth levels. Different municipal multipliers and church tax rules can create substantial differences in the long-term annual tax burden.