In the Canton of Bern, wealth tax is charged on a taxpayer’s ricchezza netta (Reinvermögen): total worldwide assets minus deductible liabilities and any applicable assegni personali. Because Bern uses a scala progressiva dell'imposta sul patrimonio, the level of taxable net wealth after allowances and deductions can significantly influence the overall burden.

Questa panoramica riflette la prassi attuale nell'ambito del Steuergesetz des Kantons Bern (StG-BE) and the implementation rules of the Kantonale Steuerverwaltung Bern (KStA BE), including recent adjustments to tax parameters.

Assegni personali

Bern grants esenzioni dall'imposta sul patrimonio di base which reduce the taxable net wealth base. The level of exemption depends on filing status. The relevant status is the situation as at 31 dicembre dell'anno fiscale.

Exact allowance amounts for the current year are specified in Bern’s official tax parameter sheet (Steueranlage) and the wealth tax section of the cantonal tax guide. Always refer to the tables for the relevant tax year when preparing a return.

Deduzioni dal debito

Wealth tax in Bern is based on net wealth, so passività documentate e legalmente applicabili as at 31 December may be deducted from the gross asset base. Typical deductible items include:

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

Foreign-currency debts must be converted into CHF using the tassi di cambio ufficiali di fine anno recognised by the Bern tax authorities (typically those issued by the Federal Tax Administration).

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

Attività pensionistiche e conti previdenziali

As in other Swiss cantons, Bern treats certain retirement savings as patrimonio-esente da imposte while funds remain within the pension structure. In particular:

• Assets held in Swiss occupational pension schemes (2^nd pilastro / LPP) are exempt from wealth tax until withdrawal.
• Conti pensionistici individuali vincolati (pilastro 3a) are also excluded from taxable wealth.

Prodotti di risparmio e investimento non vincolati (pilastro 3b) remain fully subject to wealth tax and must be declared at their taxable value.

Pension buy-ins (“Einkäufe in die zweite Säule”) and 3a contributions primarily reduce imposta sul reddito; they affect wealth tax only indirectly by shifting assets out of taxable private accounts into exempt pension vehicles.

Rettifiche di valutazione

Bern’s wealth tax rules follow the general Swiss principle of valuing assets at fair or tax value as of 31 December, with specific rules that may reduce taxable wealth versus simple market value:

• 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 loro prezzi ufficiali di fine anno; collective investments often have specific taxable values published by the authorities.
• Interessi commerciali non quotati: typically valued under practice methods that combine capitalised earnings and net asset value, in line with guidance from the Swiss tax conference and cantonal practice; this may result in a taxable value below book equity.
• Immobili: private property in Bern is usually assessed at its valore fiscale (amtlicher oder steuerlicher Wert), which is often below open-market value; separate rules apply for agricultural property.
• 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: generalmente valutato al prezzi ufficiali di fine anno pubblicato dall'Amministrazione federale delle contribuzioni.

Proprietà coniugale e contesto familiare

In Bern, married couples living in an undissolved marriage are generally tassati congiuntamente. Their income and wealth are aggregated for tax purposes irrespective of the matrimonial property regime, and the joint allowance and brackets apply.

Il beni dei figli minori under parental authority are usually attributed to the parents’ tax return for wealth tax purposes, with any child-related allowances calculated on that basis. Separate treatment may apply where children have significant independent income or assets under special arrangements.

Gifts, inheritances and other extraordinary inflows during the year are included in taxable wealth as at 31 December, unless they fall under specific exemptions (for example, certain pension or insurance benefits). Separate rules govern inheritance and gift tax in Bern and should be considered together with wealth tax planning.

Documentazione e conformità

The Bern tax administration expects documentazione chiara e coerente to support both assets and liabilities declared for wealth tax, 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
• Accordi scritti e prove di interesse per i prestiti privati
• Rendiconti dei fondi pensione (2^nd pilastro) e le sintesi dei conti del pilastro 3a
• Valuation reports or tax values for real estate and major private company interests, as needed

Ensuring that the figures in the imposta sul reddito e imposta sul patrimonio sections of the return reconcile (for example for portfolios or rental properties) reduces the risk of follow-up questions and adjustments during assessment.

Approfondimenti sulla pianificazione

• Because Bern uses a scala progressiva dell'imposta sul patrimonio, managing taxable net wealth around key brackets can provide recurring savings, especially for higher-net-worth households.
• Strategic use of mortgages and investment loans can reduce taxable net wealth, but the associated interest reduces overall returns and can affect income tax — model both impacts before restructuring.
• Concentrated positions in low-yield or non-productive assets (excess cash, collectibles) above the allowance thresholds can increase wealth tax; reallocating into diversified portfolios or tax-advantaged pension vehicles may improve both risk/return and tax outcomes.
• Intra-family planning (gifts, loans, early transfers of business interests or real estate) can shift wealth tax exposure between generations. Only adeguatamente documentato arrangements are recognised and they may also trigger inheritance or gift tax, so coordination is crucial.