Nonresidents are subject to Uri wealth tax on assets that are wirtschaftlich mit dem Kanton verbunden. . In der Praxis betrifft diese beschränkte Steuerpflicht hauptsächlich Immobilien (including holiday homes and rental property) and Betriebsvermögen located in Uri, while foreign portfolios and movable property held abroad are not taxed in the canton.

This guide summarises the scope, valuation framework, and compliance requirements for the 2025 tax year for nonresident individuals with assets in the canton of Uri.

1. Umfang der beschränkten Steuerpflicht

A nonresident becomes liable for Uri wealth tax if they hold any of the following:

• Residential or commercial real estate situated in the canton of Uri
• Land or agricultural property located within Uri
• Permanent establishments or fixed places of business (e.g., workshops, hotels, restaurants, cableway operations) in the canton
• Business assets allocated to a Uri branch, permanent establishment, or place of effective management

Assets outside Switzerland — such as foreign securities, overseas real estate, and non-Swiss bank accounts — are excluded from the Uri wealth-tax base, although they may still be relevant in the country of residence for rate progression or reporting.

2. Bemessungsgrundlage

Uri applies cantonal valuation rules harmonised with federal law but implemented locally by the cantonal tax administration:

• Immobilien: Kantonaler Steuerwert (Steuerwert), generally below open-market value and determined by the Uri tax authority on the basis of location, property type, and use (self-occupied vs. rented vs. holiday property).
• Wertpapiere und Bankvermögen: Year-end tax value using official federal security valuation lists and foreign exchange rates.
• Geschäftsvermögen: Book or fair value according to Swiss accounting standards, with Uri-specific adjustments where required.
• Vorsorgevermögen: Occupational and pillar 3a pension capital is generally exempt from wealth tax until payout.

Die Steuerwert for real estate is the key figure for nonresident wealth tax calculations and may be significantly lower than market value. For more detailed principles, see Regeln für die Bewertung.

3. Schuldzuweisung

Debt allocation for nonresidents in Uri follows the Swiss principle of wirtschaftlicher Zusammenhang kombiniert mit einer proportionalen Zuteilung:

• Mortgages secured on Uri property are deductible from the wealth-tax value of that property.
• Other debts are deductible only insofar as they can be economically tied to Swiss assets or allocated proportionally across Swiss and foreign assets.
• Besitzt der Steuerpflichtige Immobilien in mehreren Schweizer Kantonen, so wird die Gesamtschuld auf die Kantone entsprechend dem relativen Steuerwert dieser Vermögenswerte aufgeteilt.

Interest on debt is relevant for income tax and is apportioned across jurisdictions with reference to Swiss-sourced assets and income, including inter-cantonal allocation.

4. Freibeträge und Ausnahmeregelungen

Nonresident taxpayers in Uri generally do nicht benefit from the full range of personal allowances and social deductions granted to resident individuals. However, certain items are typically excluded from the wealth-tax base:

• Steuerbefreites Vorsorgekapital (2. Säule und Säule 3a) bis zum Vorbezug
• Normaler Hausrat und persönliche Gegenstände
• Kleinere technische Ausnahmen nach harmonisiertem kantonalem Recht erforderlich

For nonresidents, the effective Uri wealth tax burden is mainly driven by the property’s tax value, the cantonal and municipal tax scales, and recognised debt.

5. Doppelbesteuerungsabkommen

Nach den Doppelbesteuerungsabkommen der Schweiz ist die Besteuerung von unbewegliches Vermögen is typically assigned to the state in which the property is located. As a result, Uri retains the right to tax real estate and related business premises situated in the canton, even when the owner is resident abroad.

Die Hilfe wird in der Regel im Wohnsitzland gewährt:

• Freistellung mit Progression, oder
• Ausländische Steuergutschrift for Uri wealth tax against home-country wealth or property taxes.

It is important to check the specific treaty between Switzerland and your country of residence and to retain Uri tax assessments and receipts as proof of Swiss tax paid.

6. Schweizer Steuervertreter

Gebietsfremde müssen in der Regel eine Schweizer Korrespondenzadresse or appoint a tax representative when dealing with the Uri tax authorities.

• Schweizer Treuhänder, Steuerberater oder Rechtsanwälte können als Bevollmächtigte auftreten.
• Der amtliche Schriftverkehr und die Bescheide werden in deutscher Sprache erstellt.
• Using a representative helps manage deadlines, language barriers, and any appeals or objections.

7. Ablage und Einhaltung

Nonresident owners of property or business assets in Uri file a beschränkte Schweizer Steuererklärung covering Swiss-situs income and wealth. The wealth tax portion focuses on net taxable assets situated in Uri as at 31 December.

• Amtliche Bestätigung des Steuerwerts der Immobilie (Steuerwert) from the Uri tax authority
• Hypotheken- und Darlehensbestätigungen zum Jahresende
• Rental income and expense statements for let property (including vacancy and maintenance costs)
• Business balance sheet and asset schedules where a Uri permanent establishment exists

Die Einreichungsfristen entsprechen weitgehend denen für gebietsansässige Steuerpflichtige. Verlängerungen sind in der Regel auf Antrag möglich, der häufig über einen Schweizer Vertreter gestellt wird.

8. Example — Nonresident Holiday Apartment

Profil: Resident of Germany, owns a holiday apartment in Uri.

• Steuerwert (Steuerwert): 780.000 CHF
• Saldo der Hypothek: CHF 520'000
• Illustrative simple wealth tax rate: 2.8‰ of net wealth
• Illustrative combined cantonal/municipal multiplier: 1.40 (140 % of simple tax)

Schritt 1 - Steuerpflichtiges Nettovermögen: CHF 780,000 − CHF 520,000 = CHF 260,000
Schritt 2 - Einfache Vermögenssteuer (illustrativ): 2.8‰ × CHF 260,000 = CHF 728
Schritt 3 - Anwendung von Multiplikatoren: CHF 728 × 1.40 = CHF 1,019.20
→ Indicative effective burden of about 0.39 % of net taxable wealth (figures are illustrative only; actual rates and multipliers depend on the specific commune and tax year).

9. Ending Uri Tax Liability

Wealth tax liability in Uri normally ends when the property or business assets in the canton are sold, transferred, or otherwise disposed of. A endgültige beschränkte Steuererklärung müssen eingereicht und die verbleibenden Vermögens- und Grundstücksgewinnsteuern beglichen werden.

The Uri tax office should be notified promptly of the disposal to avoid continued assessments based on outdated ownership data and to facilitate refunds or final settlements.

10. Einblicke in die Planung für Nichtansässige

• Obtain an estimate of the Uri Steuerwert and applicable local multipliers before acquiring property.
• Align mortgage structure and debt allocation with broader cross-border wealth, inheritance, and estate planning.
• Review how Uri wealth tax interacts with home-country wealth or property taxes and any applicable double tax treaty.
• Use a Swiss tax representative to manage compliance, coordinate with your home-country advisor, and handle German-language correspondence.