In the canton of Grisons (Graubünden), individuals pay a impôt cantonal sur la fortune on taxable net wealth. The resulting simple cantonal tax is multiplied by the taux d'imposition cantonal and by each commune’s taux d'imposition municipal (Steuerfuss) to arrive at the final bill. Municipal tax rates vary substantially between mountain resorts, regional centres and small villages.

Comparative data for 2024 put Chur’s maximum marginal wealth tax burden (canton + commune) around 3.1‰, with lower values in steuergünstige communes and somewhat higher values in a handful of rural municipalities. This translates into typical effective rates in the 0,20-0,351 Gamme TTP3T of net wealth for many households. The cases below use indicative 2025-style figures for illustration only. For precise results, use the cantonal calculateur d'impôts and the official tariff tables.

Tous les chiffres sont arrondis ; l'impôt ecclésiastique n'est pas pris en compte. Les taux et les facteurs sont approximatifs et ne servent qu'à illustrer la planification.

Case A — Single Professional in Chur (Cantonal Capital)

• Commune: Chur (capital; municipal tax rate ≈ 88% of simple cantonal tax)
• Actifs : CHF 1,100,000 (titres cotés et liquidités)
• Passif : aucun
• Allocation : 80 000 CHF (célibataire, arrondi)

Case B — Married Couple with Two Children in St. Moritz (Low-Tax Resort)

• Commune: St. Moritz (municipal tax rate ≈ 60% of simple cantonal tax)
• Assets: CHF 3,500,000 (primary residence + portfolios)
• Liabilities: CHF 1,500,000 mortgage
• Allocations : 200 000 CHF (couple marié + enfants, arrondis)

Case C — Entrepreneur with Private Company Shares in Sils im Domleschg (Higher-Tax Commune)

• Commune: Sils im Domleschg (municipal tax rate ≈ 110% of simple cantonal tax)
• Actions non cotées : CHF 4 000 000 (évaluation selon la méthode du praticien)
• Autres actifs : 1 000 000 CHF (liquidités et portefeuilles cotés)
• Liabilities: CHF 1,400,000 (business and private loans)
• Statut fiscal : Marié, sans enfant

Assumes stable practitioner-method valuation for the private company and no special relief beyond standard Graubünden practice.

Case D — Nonresident Owning a Holiday Apartment in Arosa

• Tax nexus: Nonresident with Graubünden property only
• Property value: CHF 1,400,000 (wealth-tax value)
• Mortgage: CHF 950,000 (loan economically tied to the property)
• Commune: Arosa (municipal tax rate ≈ 90% of simple cantonal tax)
• Autres actifs suisses : aucun

Case E — Comparison: Chur vs. St. Moritz vs. Sils im Domleschg

Contribuable célibataire disposant d'une fortune nette imposable de 2 000 000 CHF (après abattements et dettes)

Principaux enseignements

• Graubünden is a canton à impôt sur la fortune faible à moyen, with effective rates typically around 0.20–0.35% of net wealth for many resident taxpayers.
• Municipal tax rates (Steuerfüsse) are a key differentiator: Chur and St. Moritz are relatively moderate to low, while some small communes are higher.
• Mortgages and other deductible liabilities reduce taxable net wealth directly and are especially relevant for property owners and entrepreneurs.
• For holders of private company participations, consistent practitioner-method valuations and good documentation are critical drivers of the wealth tax base.
• Nonresidents are taxed only on Graubünden-situs wealth; the allocation of debt to Swiss property is central to planning.
• Comparing communes within Graubünden can reveal several hundred to over a thousand francs of annual difference at higher wealth levels — modest individually, but significant over time.