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Aargau Wealth Tax Guide 2025

A professional overview of the Canton of Aargau’s wealth tax framework — covering progressive rates, municipal multipliers, allowances, valuation rules and strategic planning considerations.

The Canton of Aargau applies a progressive wealth tax system combined with municipal multipliers that vary significantly across the canton. Aargau is known for a balanced tax climate—neither among the lowest nor the highest in Switzerland—making careful planning and municipality selection important for high-net-worth residents.

This hub provides a full outline of Aargau’s wealth tax system, including tariffe e moltiplicatori comunali, indennità e detrazioni, regole di valutazione, strategie di pianificazione, e archiviazione e conformità.

A colpo d'occhio: Wealth tax = Cantonal tariff × Municipal multiplier (plus church tax, if applicable). In Aargau, municipal multipliers range widely (often 90–120 %), leading to meaningfully different effective rates between communes.

Fatti chiave per il 2025

Base imponibile: Worldwide net assets for Aargau residents; Swiss-situs assets for limited nonresident taxpayers
Data di tassazione: 31 December (net asset position)
Archiviazione: Joint income & wealth tax return; married couples assessed together
Moltiplicatori comunali: Commonly between 0.90–1.20× of the cantonal rate
Indennità: Personal deductions, children’s allowances, and debt deduction rules (see dedicated page)
Attività pensionistiche: 2nd and 3a pillar pension assets are exempt from wealth tax until payout

Municipal Variation Across Aargau

Aargau exhibits notable differences in municipal multipliers (Steuerfüsse). Urban centers and financially active municipalities may apply multipliers above 100 %, while others remain below the cantonal average. For high-net-worth households, selecting a municipality with a favourable multiplier can materially reduce annual wealth tax liability.

Utilizzare il Calcolatore dell'imposta sul patrimonio to model effective rates across Aargau municipalities.

Structure of the Aargau Wealth Tax Hub

Explore the following specialist pages for a complete overview:

Tariffe e moltiplicatori comunali

Progressive cantonal tariff with current municipal multiplier table.

Indennità e detrazioni

Overview of personal exemptions, children’s allowances, and debt deductions.

Regole di valutazione

Valuation standards for real estate, securities, business participations and crypto assets.

Calcolatore dell'imposta sul patrimonio

Interactive calculator comparing tax outcomes based on net worth and municipality.

Casi ed esempi pratici

Typical resident and nonresident wealth tax scenarios in Aargau.

Moduli e scadenze

Filing timeline, digital filing system and documentation requirements.

Strategie di pianificazione

Municipality selection, debt structuring, valuation timing and cross-border considerations.

Guida per non residenti

Limited tax liability rules, treaty impact and property-owner obligations.

Archiviazione e amministrazione

Wealth tax is filed jointly with the income tax return. Aargau offers user-friendly electronic filing (eGovernment AG), and taxpayers may request extensions or make provisional payments during the year.

Autorità: Cantonal Tax Office of Aargau (Steuerverwaltung Aargau)
Uffici comunali: Each municipality publishes its multiplier annually
Lingua: German (official); English guidance available through advisory services

Considerazioni sulla pianificazione

Key planning drivers in Aargau include selezione del comune, leverage and debt structuring, real-estate valuation, and effective use of pension assets. Families relocating inbound to Aargau often reassess municipal options to optimise long-term wealth tax exposure.

Rivedere il Calcolatore dell'imposta sul patrimonio for customised modelling and the Strategie di pianificazione for detailed guidance.

Domande frequenti

Are wealth tax rates high in Aargau?: Effective rates vary but often fall between 0.20–0.45 % of net assets depending on municipality and deductions.
Do residents declare foreign assets?: Yes — Aargau residents are taxed on worldwide net assets.
Does Aargau offer lump-sum taxation (forfait)?: No — Aargau does not offer a forfait regime for wealth tax.
How important is the municipal multiplier?: Very — multipliers between 90 % and 120 % can significantly affect the final tax burden.