geneva Wealth Tax Cases
Geneva Wealth Tax: Cases & Worked Examples
Illustrations of how Geneva’s progressive cantonal tariff and commune coefficients interact with allowances, debt deductions, and valuation rules.
These scenarios are for planification de l'éducation. They reflect the mechanics described on Taux et coefficients communaux, Allocations et déductions, et Règles d'évaluation. To tailor results to your commune and profile, use the Calculateur de l'impôt sur la fortune à Genève.
All figures are rounded and indicative. Actual outcomes depend on official Geneva tables and your commune’s coefficient for the relevant tax year.
Aperçu de la méthode
- Déterminer patrimoine net au 31 décembre (actif - passif).
- Subtract Geneva allocations (thresholds by filing status; add per dependent child).
- Appliquer le base progressive cantonale to taxable net wealth → cantonal tax (CHF).
- Multiplier par (1 + coefficient communal) (and add church component if applicable).
Case A — Single Professional (City of Geneva)
- Commune coefficient: 0.45 (illustrative)
- Assets: CHF 1,100,000 (listed securities & cash)
- Passif : CHF 0
- Allowance (single): indicative threshold
| Patrimoine net | CHF 1,100,000 |
|---|---|
| Moins la provision | − CHF ~82,000 |
| Patrimoine net imposable | ≈ CHF 1,018,000 |
| Base cantonale (illustratif) | ≈ 5 900 CHF |
| Communal factor | × (1 + 0.45) = 1.45 |
| Estimation de l'impôt sur la fortune | ≈ CHF 8,555 |
| Taux effectif sur le patrimoine net | ≈ 0.78% |
Swap in your exact commune coefficient in the calculator for precision.
Case B — Married Couple with One Child (Suburban Commune)
- Commune coefficient: 0.32
- Assets: CHF 2,600,000 (home valeur fiscale CHF 1,200,000; securities CHF 1,200,000; cash CHF 200,000)
- Liabilities: CHF 800,000 mortgage
- Allowances: married + one child (indicative)
| Patrimoine net | CHF 1,800,000 |
|---|---|
| Moins les provisions | − CHF ~179,000 |
| Patrimoine net imposable | ≈ CHF 1,621,000 |
| Base cantonale (illustratif) | ≈ CHF 11,800 |
| Communal factor | × (1 + 0.32) = 1.32 |
| Estimation de l'impôt sur la fortune | ≈ CHF 15,576 |
| Taux effectif sur le patrimoine net | ≈ 0.87% |
Case C — Entrepreneur with 30% in Operating SA (Mid-Coefficient Commune)
- Commune coefficient: 0.38
- Actions non cotées (fonds propres selon la méthode du praticien) : CHF 3 000 000 (valeur de la participation 30%)
- Other assets: CHF 900,000 (securities & cash)
- Liabilities: CHF 200,000 loan
- Statut fiscal : Marié (sans enfant)
| Patrimoine net | CHF 3,700,000 |
|---|---|
| Moins la provision | − CHF ~164,000 |
| Patrimoine net imposable | ≈ CHF 3,536,000 |
| Base cantonale (illustratif) | ≈ CHF 26,500 |
| Communal factor | × (1 + 0.38) = 1.38 |
| Estimation de l'impôt sur la fortune | ≈ CHF 36,570 |
| Taux effectif sur le patrimoine net | ≈ 0.99% |
Document the valuation worksheet (earnings capitalisation, NAV, weights) to support the practitioner method.
Case D — Nonresident Owning Geneva Apartment
- Tax nexus: Nonresident with Geneva real estate
- Valeur fiscale: CHF 950,000
- Mortgage (31 Dec): CHF 600,000 (allocated to Geneva asset)
- Commune coefficient: 0.40
- Allowance: nonresident treatment — no personal resident thresholds
| Patrimoine net des Suisses | 350 000 FRANCS SUISSES |
|---|---|
| Base cantonale (illustratif) | ≈ CHF 2,000 |
| Communal factor | × (1 + 0.40) = 1.40 |
| Estimation de l'impôt sur la fortune | ≈ CHF 2,800 |
Case E — Commune Choice Delta
Same single taxpayer and wealth as Case A; compare two communes:
| City of Geneva (0.45) | Lower-coefficient commune (0.28) | |
|---|---|---|
| Patrimoine net imposable | ≈ CHF 1,018,000 | ≈ CHF 1,018,000 |
| Base cantonale (illustratif) | ≈ 5 900 CHF | ≈ 5 900 CHF |
| Total de l'impôt sur la fortune | ≈ 5,900 × 1.45 = CHF 8,555 | ≈ 5,900 × 1.28 = CHF 7,552 |
| Delta annuel | ≈ CHF 1,003 in favour of the lower-coefficient commune | |
Case F — Cash-Heavy vs. Mortgage Leverage
Two structures for a married homeowner (same assets overall):
Stratégie 1 - Faible endettement
- Apartment valeur fiscale CHF 1,200,000; Cash/Securities CHF 1,000,000
- Mortgage CHF 400,000 → Net wealth CHF 1,800,000
Strategy 2 — Higher Mortgage
- Mêmes actifs
- Mortgage CHF 800,000 → Net wealth CHF 1,400,000
Higher leverage reduces the wealth base but increases interest cost and risk. Evaluate jointly with income tax and liquidity needs.
Que faire ensuite ?
- Effectuez vos calculs dans le Calculateur de l'impôt sur la fortune à Genève.
- Révision Stratégies de planification pour l'optimisation des résidents.
- Si vous êtes un contribuable transfrontalier, consultez la rubrique Guide du non-résident.