In Appenzell IR, wealth tax is charged on the taxpayer’s ricchezza netta (Reinvermögen): totale attività a livello mondiale meno passività deducibili e cantonale detrazioni fiscali. Il Cantone applica un proportional wealth tax rate (simple rate currently 1.5‰ of taxable wealth), so the treatment of exemptions and deductions directly influences the final tax bill.

This overview follows the structure of the Steuergesetz des Kantons Appenzell Innerrhoden (StG-AI), in particular the section on Vermögenssteuer (Art. 41 ff. StG-AI), and the explanatory notes in the Kantonsblatt Appenzell Innerrhoden and ESTV canton leaflet for wealth tax.

Assegni personali

Appenzell Innerrhoden grants detrazioni fiscali (Scommesse sicure) on wealth that depend on filing status and personal circumstances (e.g. marital status, dependent children). These amounts are set in the cantonal Steuerparameter for each tax year and applied based on the situation as at 31 dicembre.

Exact allowance figures are published each year in the cantonal tax parameters and in the ESTV canton leaflet for Appenzell Innerrhoden (section on wealth tax). When preparing a return, always use the values for the relevant tax year.

Deduzioni dal debito

L'imposta sul patrimonio è calcolata su ricchezza netta, so passività documentate e legalmente applicabili can be deducted from gross assets as at 31 December of the tax year. In Appenzell Innerrhoden, typical deductible debts include:

• Saldi ipotecari su immobili svizzeri ed esteri detenuti privatamente
• Prestiti bancari, linee di credito per investimenti e prestiti di margine
• Private loans with written agreements and evidential interest terms
• Debiti tributari federali, cantonali e comunali in sospeso

I debiti in valuta estera sono convertiti in franchi svizzeri utilizzando il metodo del tassi di cambio ufficiali di fine anno applied by the cantonal tax administration (usually based on Federal Tax Administration rates).

Obblighi contingenti o informali (ad esempio garanzie, fideiussioni o lettere di patronage) sono non deducibile until they materialise as an actual, enforceable liability.

Attività pensionistiche e conti previdenziali

The Appenzell Innerrhoden tax code treats certain retirement savings as patrimonio-esente da imposte until benefits are paid out. In particular:

• Attività di previdenza professionale in Svizzera 2^nd schemi a pilastri (Vorsorge berufliche / BVG) are exempt while capital remains in the pension fund.
• Conti pensionistici individuali vincolati (pilastro 3a) are likewise excluded from taxable wealth.

Risparmi e investimenti ordinari (pilastro 3b) remain fully taxable. Pension buy-ins and 3a contributions mainly reduce imposta sul reddito; they influence wealth tax only to the extent that funds move from taxable private accounts into exempt pension vehicles.

Rettifiche di valutazione

Under Art. 41–42 StG-AI, the wealth tax base consists of the taxpayer’s entire net wealth, generally valued at valore di mercato (Verkehrswert) at year-end. However, several categories of assets benefit from specific valuation rules:

• Effetti domestici: normali oggetti domestici e personali (Hausrat e Gebrauchsgegenstände personali) are exempt and do not form part of taxable wealth.
• Titoli: listed shares, bonds and funds are valued at their prezzi ufficiali di fine anno; where no market price exists, a realistic inner value is used.
• Interessi commerciali non quotati: typically valued using income- and asset-based methods referenced in cantonal practice; the result may be below pure book equity, effectively reducing the taxable value.
• Immobili: private real estate is valued at official value / market value according to the cantonal rules. Agricultural property may be assessed at Ertragswert with special treatment for supplementary wealth tax (Vermögenssteuer ergänzende) when land use changes.
• Polizze vita e di rendita: policies with a surrender value are subject to wealth tax at their surrender value; non-surrenderable claims remain outside the wealth tax base.
• Criptovalute e asset digitali: generalmente valutato al prezzi ufficiali di fine anno pubblicato dall'Amministrazione federale delle contribuzioni.

Proprietà coniugale e contesto familiare

Appenzell Innerrhoden taxes married couples living in a legally and factually undissolved marriage jointly. Their income and wealth are aggregated regardless of the matrimonial property regime, and the joint wealth tax allowance is applied.

Il beni dei figli minori under parental authority are attributed to the parent(s) for wealth tax purposes, with any child-related allowances granted on that basis. Where children earn independent employment income or own property under specific arrangements, special rules may apply.

Gifts and inheritances during the year are included in taxable wealth as at 31 December, unless they qualify for a specific exemption (for example, certain pension and insurance benefits). Separate cantonal rules govern inheritance and gift tax, which should be considered alongside wealth tax planning.

Documentazione e conformità

To support the wealth tax declaration, the Appenzell Innerrhoden tax administration expects documentazione chiara e coerente for both assets and liabilities, such as:

• Estratti conto bancari e di custodia di fine anno per contanti, titoli e fondi
• Conferme dei saldi dei mutui e dei finanziamenti al 31 dicembre
• Written loan agreements for private debts, including interest arrangements
• Rendiconti dei fondi pensione (2^nd pilastro) e del pilastro 3a
• Valuation reports or tax values for real estate and major private business interests, where relevant

Aligning figures between the imposta sul reddito e imposta sul patrimonio sections (e.g. for investment portfolios or rental properties) helps avoid follow-up queries and adjustments during assessment.

Approfondimenti sulla pianificazione

• With its proportional wealth tax rate, Appenzell Innerrhoden is relatively attractive for higher-net-worth individuals. However, because the rate applies to all wealth above the cantonal allowance, optimising the net wealth position at year-end is still worthwhile.
• Financing structures (mortgages, investment loans) can meaningfully lower taxable net wealth, but interest reduces your net return and may have income-tax implications. Analyse both sides before increasing debt purely for wealth-tax reasons.
• Shifting from non-productive assets (excess cash, underused collectibles) into diversified portfolios or tax-advantaged pension vehicles can improve the risk/return profile and, in some cases, reduce the wealth tax burden.
• Intra-family arrangements (early inheritances, gifts or loans to children) can influence which family member bears wealth tax. Only adeguatamente documentato transfers are recognised, and they may trigger inheritance or gift tax, so coordination across all tax areas is crucial.