Imposta sulla ricchezza di Ginevra

Geneva Wealth Tax Guide 2025

An advisor’s overview of Geneva’s wealth tax — progressive cantonal tariff, communal multipliers, allowances, valuation, compliance, and planning levers.

The Canton of Geneva levies an annual imposta sul patrimonio sul patrimonio netto mondiale of resident individuals and on Attività di Swiss-situs of certain nonresidents. Geneva applies a progressive cantonal schedule and each commune sets a local multiplier (coefficient) that is applied to the cantonal amount. This two-layer structure means your commune of residence can materially affect the effective burden.

This hub centralises Geneva’s key rules — from rates and communal coefficients a indennità, regole di valutazione, strategie di pianificazione, e archiviazione. Utilizzare il calcolatrice to model outcomes by commune.

A colpo d'occhio: Wealth tax is computed on ricchezza netta al 31 dicembre → cantonal base (progressive) × moltiplicatore comunale (plus church component where applicable).

Fatti chiave per il 2025

Base imponibile: Worldwide net assets for Geneva residents; Swiss-situs assets for nonresidents
Data di tassazione: 31 December (balance-sheet approach)
Valutazione: Combined income & wealth return; joint assessment for married couples
Communal impact: Each commune sets a coefficient applied to the cantonal amount
Indennità: Basic exemptions by filing status; children’s allowances; debt deductions for enforceable year-end liabilities
Attività pensionistiche: Pillar 2 and pillar 3a are generally excluded from wealth tax until withdrawal

Communal Variation Across Geneva

Geneva’s communes differ in their coefficienti, creating a spread in effective rates even at identical net worth levels. High-service urban communes typically apply higher coefficients than some suburban communes. Before purchasing property or relocating within the canton, compare commune multipliers and run a scenario analysis.

Iniziare con il Tassi e coefficienti comuni and test your profile in the Calcolatore dell'imposta sul patrimonio.

Structure of the Geneva Wealth Tax Hub

Explore detailed sections tailored to Geneva’s regime:

Tassi e coefficienti comuni

Progressive cantonal tariff and how commune coefficients shape the final liability.

Indennità e detrazioni

Personal exemptions, children’s allowances, and debt deductions that reduce the tax base.

Regole di valutazione

Assessment of real estate, listed securities, private companies, and alternative assets.

Calcolatore dell'imposta sul patrimonio

Estimate Geneva wealth tax by commune using your net worth and profile.

Casi ed esempi pratici

Practical scenarios for singles, families, homeowners, entrepreneurs, and nonresidents.

Moduli e scadenze

Filing timeline, e-filing access, extensions, payments, and document checklists.

Strategie di pianificazione

Resident-focused optimisation: commune selection, leverage, valuation, pensions, family planning.

Guida per non residenti

Limited tax liability on Geneva-situs assets, allocation rules, representatives, and treaty notes.

Archiviazione e amministrazione

Wealth tax is declared with the individual tax return. Geneva provides e-filing and supports extensions upon request. Bills may be issued provisionally and later adjusted at final assessment. Missed deadlines can trigger interest and penalties.

Autorità: Canton of Geneva Tax Administration (Administration fiscale cantonale)
Communes: Apply their coefficients; collection is coordinated via cantonal/communal systems
Lingua: French (official); English guidance often available for core topics

Considerazioni sulla pianificazione

Geneva’s higher progressive brackets and communal coefficients amplify the value of scelta del comune, debt structuring, and disciplined valutazione. Families should coordinate wealth tax with succession and marital property planning.

Vedi Strategie di pianificazione for residents and the Guida per non residenti for cross-border profiles.

Domande frequenti

Does Geneva levy a federal wealth tax?: No. In Switzerland, wealth tax is cantonal/communal. Geneva’s levy is at these levels only.
Is Geneva generally higher than other cantons?: Yes, Geneva is among the higher-burden cantons at upper brackets. The commune coefficient further impacts the outcome.
Do nonresidents pay Geneva wealth tax?: On Geneva-situs assets (notably real estate and PE business assets) — yes, on a limited basis.
Is lump-sum taxation (forfait) available?: Geneva provides a forfait regime under specific conditions; its interaction with communal levies is specialised and requires individual advice.