Guida all'imposta patrimoniale di Ginevra:

Cases Casi

geneva Wealth Tax Cases

Geneva Wealth Tax: Cases & Worked Examples

Illustrations of how Geneva’s progressive cantonal tariff and commune coefficients interact with allowances, debt deductions, and valuation rules.

These scenarios are for pianificazione educativa. They reflect the mechanics described on Tassi e coefficienti comuni, Indennità e detrazioni, e Regole di valutazione. To tailor results to your commune and profile, use the Calcolatore dell'imposta sulla ricchezza di Ginevra.

All figures are rounded and indicative. Actual outcomes depend on official Geneva tables and your commune’s coefficient for the relevant tax year.

Istantanea del metodo

  1. Determinare ricchezza netta al 31 dicembre (attività - passività).
  2. Subtract Geneva indennità (thresholds by filing status; add per dependent child).
  3. Applicare il base progressiva cantonale to taxable net wealth → cantonal tax (CHF).
  4. Moltiplicare per (1 + coefficiente comunale) (and add church component if applicable).

Case A — Single Professional (City of Geneva)

  • Commune coefficient: 0.45 (illustrative)
  • Attività: CHF 1.100.000 (titoli quotati e contanti)
  • Passivo: CHF 0
  • Allowance (single): indicative threshold
Ricchezza netta1.100.000 CHF
Meno indennità− CHF ~82,000
Patrimonio netto imponibile≈ CHF 1,018,000
Base cantonale (illustrativa)≈ CHF 5.900
Communal factor× (1 + 0.45) = 1.45
Imposta sul patrimonio stimata≈ CHF 8,555
Tasso effettivo sulla ricchezza netta≈ 0,78%

Swap in your exact commune coefficient in the calculator for precision.

Case B — Married Couple with One Child (Suburban Commune)

  • Commune coefficient: 0.32
  • Assets: CHF 2,600,000 (home valore fiscale CHF 1,200,000; securities CHF 1,200,000; cash CHF 200,000)
  • Passività: ipoteca di 800.000 franchi
  • Allowances: married + one child (indicative)
Ricchezza netta1.800.000 CHF
Meno indennità− CHF ~179,000
Patrimonio netto imponibile≈ CHF 1,621,000
Base cantonale (illustrativa)≈ CHF 11.800
Communal factor× (1 + 0.32) = 1.32
Imposta sul patrimonio stimata≈ CHF 15,576
Tasso effettivo sulla ricchezza netta≈ 0.87%
Angolo di pianificazione: Leverage reduces the wealth base; commune selection further shifts the effective burden.

Case C — Entrepreneur with 30% in Operating SA (Mid-Coefficient Commune)

  • Commune coefficient: 0.38
  • Azioni non quotate (patrimonio netto di esercizio): CHF 3.000.000 (valore di partecipazione 30%)
  • Other assets: CHF 900,000 (securities & cash)
  • Passività: Prestito di 200.000 franchi
  • Stato civile: Sposato (senza figli)
Ricchezza nettaCHF 3,700,000
Meno indennità− CHF ~164,000
Patrimonio netto imponibile≈ CHF 3,536,000
Base cantonale (illustrativa)≈ CHF 26,500
Communal factor× (1 + 0.38) = 1.38
Imposta sul patrimonio stimata≈ CHF 36,570
Tasso effettivo sulla ricchezza netta≈ 0.99%

Document the valuation worksheet (earnings capitalisation, NAV, weights) to support the practitioner method.

Case D — Nonresident Owning Geneva Apartment

  • Tax nexus: Nonresident with Geneva real estate
  • Valore fiscale: CHF 950,000
  • Mortgage (31 Dec): CHF 600,000 (allocated to Geneva asset)
  • Commune coefficient: 0.40
  • Allowance: nonresident treatment — no personal resident thresholds
Ricchezza netta di Swiss-situsCHF 350.000
Base cantonale (illustrativa)≈ 2.000 FRANCHI
Communal factor× (1 + 0.40) = 1.40
Imposta sul patrimonio stimata≈ CHF 2.800
Nota: Debt deductible only if economically connected to the Geneva asset. See the Guida per non residenti.

Case E — Commune Choice Delta

Same single taxpayer and wealth as Case A; compare two communes:

City of Geneva (0.45) Lower-coefficient commune (0.28)
Patrimonio netto imponibile≈ CHF 1,018,000≈ CHF 1,018,000
Base cantonale (illustrativa)≈ CHF 5.900≈ CHF 5.900
Imposta sul patrimonio totale≈ 5,900 × 1.45 = CHF 8,555≈ 5,900 × 1.28 = CHF 7,552
Delta annuale≈ CHF 1,003 in favour of the lower-coefficient commune
Modellare il proprio delta nel Calcolatrice by entering two commune coefficients.

Case F — Cash-Heavy vs. Mortgage Leverage

Two structures for a married homeowner (same assets overall):

Strategia 1 - Basso indebitamento

  • Apartment valore fiscale CHF 1,200,000; Cash/Securities CHF 1,000,000
  • Mortgage CHF 400,000 → Net wealth CHF 1,800,000

Strategy 2 — Higher Mortgage

  • Stesse attività
  • Mortgage CHF 800,000 → Net wealth CHF 1,400,000

Higher leverage reduces the wealth base but increases interest cost and risk. Evaluate jointly with income tax and liquidity needs.

Cosa fare dopo