The Canton of Schaffhausen levies wealth tax on actifs nets held on 31 December — i.e. worldwide gross wealth minus statutory provisions et passifs déductibles. Getting these elements right can materially affect your combined cantonal and municipal tax burden.

This summary reflects the rules under the Steuergesetz des Kantons Schaffhausen (StG SH) et la pratique de la Steueramt des Kantons Schaffhausen. Municipal multipliers then determine the effective tax bill at the place of residence.

Allocations personnelles

Schaffhausen provides basic wealth tax allowances that reduce the taxable net wealth. The allowance depends on marital status and family situation at the end of the tax period.

Amounts shown are indicative for 2025 and summarise Schaffhausen practice. The official Schaffhausen tax guide and calculator should be consulted for the exact minimum taxable wealth and child-related relief for the relevant tax year.

Déductions pour dettes

Schaffhausen allows deduction of dettes juridiquement exécutoires that exist as of 31 December and are properly documented. Typical deductible items include:

• Hypothèques sur des biens immobiliers suisses ou étrangers
• Prêts bancaires, prêts d'investissement et prêts sur marge
• Private loans backed by written agreements and interest statements
• Dettes fiscales suisses courues mais non payées (fédérales, cantonales, communales)

Les dettes en devises étrangères doivent être converties au taux de change de l'euro. taux de change officiels de fin d'année publié par l'Administration fédérale des contributions (AFC) l'Administration fédérale des contributions (AFC).

Contingent obligations, such as guarantees, are generally not deductible until they crystallise into an actual enforceable debt.

Actifs de pension et comptes de retraite

Schaffhausen follows the standard Swiss approach of exonération totale certains actifs de pension de l'impôt sur la fortune :

• Actifs de pension professionnelle (2^nd pilier)
• Les comptes de retraite individuels liés (pilier 3a)

Ces actifs ne sont pas inclus dans le patrimoine imposable tant que les prestations ne sont pas versées. Produits d'épargne et d'investissement non liés (pilier 3b) restent pleinement imposables.

Réduction des rachats de pension et des cotisations 3a revenus tax but affect wealth tax only indirectly via the balances reported on taxable vs. exempt accounts.

Ajustements de la valeur

The way assets are valued can significantly affect the taxable wealth base in Schaffhausen:

• Intérêts commerciaux non cotés : generally valued using Swiss practitioner methods (earnings and net asset value), often resulting in values below a pure market-based estimate.
• Immobilier : taxés à la valeur fiscale officielle (amtlicher Wert), typically below market value, which provides inherent relief.
• Biens meubles : everyday household goods are exempt; significant art, jewelry, and collections are taxable at fair market value.
• Les crypto-monnaies et les métaux précieux : generally valued at the FTA’s official year-end prices or other verifiable market quotations.

Biens matrimoniaux et contexte familial

Married couples and registered partners living together are taxed jointly in Schaffhausen. The assets of dependent children are attributed to the parents for wealth tax purposes.

Gifts and inheritances received during the year are included in the year-end wealth statement, unless they qualify for a specific exemption (for example, certain insurance or pension benefits).

Documentation et conformité

The Schaffhausen tax administration expects consistent and complete documentation for both assets and liabilities. Common supporting documents include:

• Relevés de comptes bancaires et de dépôt au 31 décembre
• Confirmation du solde des hypothèques et des prêts
• Contrats de prêts privés et résumés des intérêts
• Relevés de pension (2^nd pilier et pilier 3a)

Aligning income and wealth figures in the return helps avoid follow-up questions and potential assessment adjustments.

Aperçu de la planification

• Schaffhausen’s wealth tax burden is heavily influenced by multiplicateurs municipaux; relocating within the canton can change effective wealth taxation.
• Appropriate mortgage financing on real estate can reduce taxable net wealth, but should be balanced against interest costs and risk.
• Reviewing official real estate and business valuations may reveal natural relief without complex planning structures.
• Coordinating wealth tax planning with inheritance and gift strategies is particularly relevant for Schaffhausen-based entrepreneurs and cross-border commuters.