Wealth tax in the Canton of Jura is levied on an individual’s patrimoine net au 31 décembre. La loi fiscale cantonale (Loi d’impôt) and administrative practice define how different asset classes must be valued for wealth tax purposes, complemented by official lists for real estate and securities issued by the tax administration.

This page summarises the main valuation methods and documentation expectations relevant for the 2025 tax year. Allowances and the progressive Jura wealth tax rates are covered on the Allocations et déductions et Tarifs pages.

1. Principe général d'évaluation

In line with Swiss harmonised rules, Jura applies a broad la juste valeur marchande (valeur vénale) standard:

• All assets are in principle valued at their valeur de marché au 31 décembre.
• Specific categories (real estate, securities without a market price, insurance contracts, business assets) have special valuation methods that refine or replace pure market value.
• Wealth is considered on a worldwide basis for residents; foreign assets are brought into the base and then allocated.

2. Immobilier

Jura uses official values and administrative guidance for real estate valuation:

• For property located in Jura, the starting point is the valeur officielle (valeur officielle) maintained by the cantonal tax administration. This value is intended to approximate a stable proportion of market value and is used for both wealth and cantonal property-related taxes.
• The official value typically reflects land and building components, taking into account location, use and age of the property. It is updated periodically or following major changes (acquisition, redevelopment, subdivision).
• For properties outside Jura but in Switzerland, the local official tax value or market value should be declared, with appropriate allocation to that canton for inter-cantonal tax purposes.
• For foreign real estate, declare the local market or official value and convert into CHF using 31 December exchange rates (see Actifs étrangers).

3. Titres cotés

Jura provides specific guidance on estimation of securities via its “Estimation des titres” practice. In substance, it follows the standard Swiss approach:

• Exchange-listed shares, funds and bonds sont évalués à leur 31 décembre prix du marché.
• As a rule, the Liste des prix de fin d'année de l'ALE is used for many Swiss and foreign securities to ensure consistent valuation across cantons.
• Where a security is not included in the FTA list, use the closing price on a recognised exchange at year-end, or an average of recent quoted prices if liquidity is thin.
• Accrued interest on bonds is generally reflected in the quoted value; no separate adjustment is typically necessary.
• Keep portfolio statements as at 31 December showing security identifiers, quantities and CHF values.

4. Actions non cotées et sociétés privées

Pour participations non cotées, Jura aligns with the Conférence suisse des impôts (CSI) methodology used throughout Switzerland for wealth tax:

• Where the Jura tax administration has already set an official valeur fiscale par action based on the company’s accounts, this value should be used by all shareholders.
• Otherwise, unlisted shares are generally valued using the méthode du praticien (KS 28):
  • Valeur nette d'inventaire (VNA) : adjusted book equity, including hidden reserves where appropriate.
  • Valeur des bénéfices : average sustainable profit capitalised with a factor reflecting risk and sector.
• The taxable value is often a weighted average (e.g. 1/3 NAV and 2/3 earnings value), unless facts justify a different mix.

Recommended documentation for Jura:

• Financial statements for the last 2–3 financial years (balance sheet, income statement, notes).
• Explanation of one-off items, restructurings and any significant changes in business model.
• Confirmation that all Jura-resident shareholders use the same valuation basis for consistency.

5. Actifs et biens incorporels de l'entreprise

Pour les entreprises individuelles et les sociétés de personnes, business assets (fortune commerciale) are typically valued at the income-tax balance sheet values:

• Movable business assets (machinery, inventory, vehicles) are taken at their tax balance sheet value after depreciation.
• Intangible assets (goodwill, IP) follow the tax accounts where capitalised; self-generated goodwill is usually not separately recognised unless specifically valued.
• Hidden reserves created via tax-accepted depreciation or provisions remain embedded and are not automatically uplifted for wealth tax, as long as the accounts are accepted by the Jura tax office.
• Business real estate may be reflected at tax balance sheet values, but the underlying valuation must remain aligned with Jura’s real estate valuation rules over time.

6. Assurance vie et rente

Jura, like other cantons, distinguishes between insurance contracts with and without a savings element:

• Life insurance and refundable annuity contracts are included in taxable wealth at their la valeur de rachat (valeur de rachat) au 31 décembre.
• Pure risk insurance policies without surrender value are not considered wealth for tax purposes and are therefore ignored.
• Occupational pensions (second pillar) and tied retirement savings (pillar 3a) are exempt from Jura wealth tax until payout.

The insurer’s annual statement is the key evidence and should be kept with the tax file.

7. Autres actifs

Assets that do not fall into the categories above must still be declared at their juste valeur marchande:

• Cryptoassets : Value using 31 December prices from a recognised exchange or the FTA’s crypto reference list; convert into CHF using official FX rates where quoted in foreign currency.
• Métaux précieux : Use bullion market prices at year-end (e.g. standard gold and silver quotations).
• Art et objets de collection : Use realistic market values; for significant collections, Jura may expect professional appraisals or insurance-based valuations.
• Véhicules à moteur, bateaux et autres biens similaires : Value at second-hand market value (price guides or dealer quotes).
• Encaisse, dépôts bancaires et créances : Use nominal balances; for clearly doubtful receivables, a lower value may be justified where the risk of loss is documented.
• Basic household goods and ordinary personal effects are generally considered part of everyday life and are not systematically valued item-by-item for wealth tax.

8. Actifs étrangers et taux de change

Jura residents are taxed on their richesse nette mondiale; foreign assets must therefore be included in the wealth tax calculation:

• Foreign bank accounts, portfolios and receivables are valued at their local year-end market or nominal value and converted into CHF using officiels 31 décembre taux de change (généralement la liste de l'ALE).
• Foreign real estate is valued using local practice (market value or local tax value), then converted into CHF. These values are also relevant for inter-cantonal and international allocation of taxing rights.
• Keep statements and valuations in the original currency, plus documentation of the FX rates used, in case Jura authorities request clarification.

9. Passif (déduction de la dette)

Jura allows the deduction of debts when determining taxable net wealth. In line with general Swiss practice:

• Hypothèques et autres prêts bancaires for which the taxpayer is personally liable are deductible at their valeur nominale au 31 décembre.
• Private loans, credit card balances and overdrafts are also deductible, provided they represent genuine, enforceable obligations.
• Joint, guarantee or similar obligations are deductible only to the extent the taxpayer must economically bear them.
• Foreign-currency debts are converted at the same year-end exchange rates used for assets in that currency.

Net wealth is then reduced by Jura’s personal wealth tax allowances before the cantonal and communal wealth tax scales are applied.

10. Documentation et vérification

• Official property valuation notices (valeur officielle) for Jura real estate and any supporting appraisal or purchase documentation.
• Year-end bank and portfolio statements showing positions, market values and total CHF value.
• Insurance certificates showing surrender values of life and annuity contracts at 31 December.
• Financial statements and valuation memoranda for unlisted companies and material business assets held privately.
• Evidence supporting reduced valuations of doubtful receivables (correspondence, collection efforts, court filings).
• FX rate evidence (FTA lists or bank rate confirmations) for foreign-currency assets and liabilities.

11. Planification à emporter

• Immobilier : Jura’s use of official values provides stability but can diverge from current market conditions. Review whether your valeur officielle remains reasonable and consider requesting a review in cases of clear mismatch.
• Entreprises privées : KS-28 based valuations can be optimised through careful documentation of sustainable earnings and appropriate capitalisation rates, especially in family-owned structures.
• Entreprises et patrimoine privé : Because business assets follow tax balance sheet values, accounting and structuring decisions directly affect both income and wealth tax in Jura.
• Investisseurs transfrontaliers : Consistent use of FTA price and FX lists simplifies coordination between Jura returns and foreign tax filings and supports double-tax relief claims.
• Utilisation des allocations : Combine disciplined valuation with Jura’s wealth tax allowances and relatively modest maximum rates when modelling your effective burden using the Calculateur de l'impôt sur la fortune.