A Basilea Campagna, l'imposta sul patrimonio viene riscossa su ricchezza netta (Reinvermögen): totale attività a livello mondiale meno passività deducibili e cantonale detrazioni fiscali. The canton applies a tariffa progressiva dell'imposta sul patrimonio of roughly 1.1‰ to 3.3‰, so the way allowances and deductions are applied has a direct impact on the final tax bill.

La panoramica che segue riflette la prassi attuale nell'ambito del Gesetz über die Staats- und Gemeindesteuern des Kantons Basel-Landschaft (StG BL), including the wealth tax reform approved in 2022 (higher allowances and reduced tariffs), and the guidance in the Baselbieter Steuerbuch (Band 1, Vermögen) and the official Guida per la movimentazione dei pneumatici.

Assegni personali

Basel-Landschaft grants importi esenti da imposte on wealth (Scommesse sicure) under § 50 StG BL. These allowances reduce taxable net wealth and depend on the taxpayer’s personal situation as at 31 dicembre dell'anno fiscale.

Amounts shown reflect the increased allowances applicable from the 2023 tax period onward (CHF 90,000 / CHF 180,000). They are based on § 50 StG BL and the Baselbieter Steuerbuch, Band 1, Ziff. 50 Nr. 1 “Steuerfreie Beträge”. The canton may update these figures in future tax years.

Deduzioni dal debito

L'imposta sul patrimonio è calcolata su rete wealth. As of 31 December, taxpayers may deduct passività documentate e legalmente applicabili from their gross assets. In Basel-Landschaft, deductible debts typically include:

• Saldi ipotecari su immobili svizzeri ed esteri di proprietà privata
• Prestiti bancari, linee di credito per investimenti e prestiti di margine
• Private loans, where written agreements and interest terms are documented
• 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 recognised by the tax authorities (usually those published by the Federal Tax Administration).

Obbligazioni contingenti o informali (ad esempio garanzie, fideiussioni, lettere di patronage) sono non deducibile until they become actual, enforceable liabilities.

Attività pensionistiche e conti previdenziali

As in most Swiss cantons, Basel-Landschaft treats certain retirement savings as esente dall'imposta sul patrimonio while they remain within the pension system:

• Assets in occupational pension schemes (2^nd pilastro / LPP) are excluded from taxable wealth.
• Conti pensionistici individuali vincolati (pilastro 3a) sono parimenti esenti da imposte sul patrimonio.

Prodotti di risparmio e investimento non vincolati (pilastro 3b) remain fully taxable. Pension buy-ins and 3a contributions primarily reduce imposta sul reddito; they influence wealth tax only to the extent that they shift funds out of taxable private accounts into exempt pension vehicles.

Rettifiche di valutazione

Under §§ 42–47 StG BL and the Baselbieter Steuerbuch, assets are generally valued at valore di mercato (Verkehrswert) as at year-end, with specific rules for certain asset classes:

• Effetti domestici: normali beni domestici ed effetti personali (Hausrat e Gebrauchsgegenstände personali) sono esenti dall'imposta sul patrimonio.
• Titoli e fondi: i titoli quotati sono valutati al prezzi ufficiali di fine anno; for many funds and structured products, the tax authorities publish specific taxable values.
• Interessi commerciali non quotati: typically valued under practice methods combining capitalised earnings and net asset value; this can produce a taxable value below book equity in line with Swiss tax conference guidelines.
• Immobili: taxable based on the cantonal Katasterwert, which reflects both land and building value and is usually below full market value. For agricultural property, special rules and valuation methods apply.
• Polizze vita e di rendita: policies with a surrender value are taxed on that value; non-surrenderable claims are generally excluded from the wealth tax base.
• Criptovalute e asset digitali: di solito valutato al prezzi ufficiali di fine anno pubblicato dall'Amministrazione federale delle contribuzioni.

Proprietà coniugale e contesto familiare

Married couples and registered partners living in an undissolved partnership are generally tassati congiuntamente in Basel-Landschaft. Their income and wealth are aggregated irrespective of the matrimonial property regime, and the higher CHF 180,000 wealth allowance applies to their combined net wealth.

Il beni dei figli minori under parental authority are normally attributed to the parents’ tax return for wealth tax purposes. Where children live in the same household and are financially supported, this may be relevant for determining whether a single or widowed taxpayer qualifies for the higher allowance category.

Gifts, inheritances and other extraordinary inflows are added to taxable wealth as of 31 December, unless they fall under specific exemptions (e.g. certain pension or insurance benefits). Separate cantonal rules govern inheritance and gift tax and should be considered jointly with wealth tax planning.

Documentazione e conformità

The Basel-Landschaft tax administration expects documentazione chiara e coerente sia per le attività che per le passività dichiarate ai fini dell'imposta sul patrimonio, come ad esempio:

• 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
• Accordi scritti e dichiarazioni di interessi per debiti privati
• Rendiconti dei fondi pensione (2^nd pilastro) e le sintesi dei conti del pilastro 3a
• Valuation reports or official tax values for real estate and private company holdings, where applicable

Garantire che i dati del imposta sul reddito e imposta sul patrimonio sections (for example, for investment portfolios or rental properties) reconcile helps avoid follow-up questions and adjustments during assessment.

Approfondimenti sulla pianificazione

• The recent wealth tax reform in Basel-Landschaft increased allowances and reduced top rates, but optimising net wealth around the CHF 90k / CHF 180k thresholds still produces recurring savings, especially for households close to these limits.
• Mortgages and investment loans can be used to lower taxable net wealth, but interest costs reduce overall returns and affect income tax. Any debt restructuring should be modelled across both ricchezza e reddito taxes.
• Holding large amounts of low-yield or non-productive assets (excess cash, collectibles) above the allowance thresholds can increase wealth tax disproportionately. Reallocating into diversified portfolios or tax-advantaged pension vehicles can improve both risk/return and tax outcomes.
• Intra-family planning (gifts, loans, early transfers of business interests or property) can shift wealth tax exposure between generations. Only adeguatamente documentato arrangements are recognised, and they may also trigger inheritance or gift tax — coordinated planning is essential.