Thurgau Wealth Tax Cases
Thurgau Wealth Tax: Cases & Worked Examples
Illustrative computations showing how Thurgau’s proportional 1.1‰ wealth tax and commune-specific tax rates apply in practice for common resident and nonresident profiles.
The canton of Thurgau applies a imposta proporzionale sul patrimonio: the simple cantonal rate is a flat 1.1‰ (0.11%) on taxable net wealth. The final burden is obtained by multiplying the simple tax by the relevant overall tax rate (Steuerfuss), which reflects the canton and the commune.
In practice this yields effective wealth tax rates mostly in the ≈ 0.20–0.30% range of net wealth, depending on the commune. Typical Steuerfüsse (without church tax) are around 2.4–2.7 times the simple tax in larger centres such as Frauenfeld, Kreuzlingen, Amriswil and Romanshorn.
Wealth tax allowances (rounded) are: CHF 100,000 for single taxpayers, CHF 200,000 for jointly taxed couples e CHF 100,000 per child. The examples below use indicative 2025-style values and rounded factors for planning illustration only.
All numbers rounded; church tax ignored. Very high net wealth may be subject to an additional supplementary wealth tax that is not modelled here in full detail.
Case A — Single Professional in Frauenfeld
- Commune: Frauenfeld (cantonal capital; mid-range to slightly higher Steuerfuss)
- Attività: CHF 1.000.000 (titoli quotati e contanti)
- Passività: nessuna
- Allowance: CHF 100,000 (single)
| Ricchezza netta | CHF 1.000.000 |
|---|---|
| Meno indennità | - CHF 100.000 |
| Patrimonio netto imponibile | CHF 900.000 |
| Simple wealth tax (1.1‰) | ≈ CHF 990 |
| Overall tax rate (Steuerfuss Frauenfeld) | ≈ ×2.55 |
| Imposta sul patrimonio dovuta | ≈ CHF 2,525 |
| Tasso effettivo | ≈ 0,25% di ricchezza netta |
Case B — Married Couple with Two Children in Kreuzlingen
- Commune: Kreuzlingen (Lakeside; slightly above-average Steuerfuss)
- Patrimonio: CHF 2.800.000 (casa di famiglia + portafoglio)
- Passività: ipoteca di 900.000 franchi
- Allowances: CHF 200,000 (married) + CHF 200,000 (two children) = CHF 400,000
| Ricchezza netta | CHF 1.900.000 |
|---|---|
| Meno indennità | - 400.000 FRANCHI |
| Patrimonio imponibile | 1.500.000 CHF |
| Simple wealth tax (1.1‰) | CHF 1,650 |
| Overall tax rate (Steuerfuss Kreuzlingen) | ≈ ×2.60 |
| Imposta sul patrimonio stimata | ≈ CHF 4,290 |
| Tasso effettivo | ≈ 0,23% di ricchezza netta |
Case C — Entrepreneur with Private Company Shares in Amriswil
- Commune: Amriswil (industrial/service town; mid-range Steuerfuss)
- Azioni non quotate: 3.500.000 franchi svizzeri (valutati con il metodo del praticante)
- Altre attività: 700.000 CHF (contanti e portafogli quotati)
- Passivo: CHF 1.500.000 (prestiti aziendali e privati)
- Filing status: Married, no children (allowance CHF 200,000)
| Attività lorde | 4.200.000 CHF |
|---|---|
| Meno le passività | - CHF 1.500.000 |
| Ricchezza netta | 2.700.000 CHF |
| Meno indennità | - CHF 200.000 |
| Patrimonio imponibile | 2.500.000 CHF |
| Simple wealth tax (1.1‰) | ≈ 2.750 FRANCHI |
| Overall tax rate (Steuerfuss Amriswil) | ≈ ×2.65 |
| Imposta sul patrimonio totale | ≈ CHF 7,290 |
| Tasso effettivo | ≈ 0,27% di ricchezza netta |
Assumes standard treatment of private company participations. In practice, specific reliefs or valuation adjustments may apply depending on the nature of the shareholding.
Case D — Nonresident Owning a Lakeside Property in Romanshorn
- Tax nexus: Nonresident with Thurgau property only
- Valore della proprietà: CHF 1.200.000 (valore patrimoniale)
- Mutuo: CHF 800.000 (prestito economicamente legato all'immobile)
- Commune: Romanshorn (Lake Constance; moderate Steuerfuss)
- Altre attività in Svizzera: nessuna
- Allowance: CHF 100,000 (single allowance allocated to TG; simplified)
| Ricchezza netta di Swiss-situs | 400.000 FRANCHI |
|---|---|
| Meno indennità (semplificata) | - CHF 100.000 |
| Patrimonio imponibile Swiss-situs | CHF 300.000 |
| Simple wealth tax (1.1‰) | ≈ CHF 330 |
| Overall tax rate (Steuerfuss Romanshorn) | ≈ ×2.60 |
| Imposta sul patrimonio stimata | ≈ CHF 860 |
| Tasso effettivo sulla ricchezza in Svizzera | ≈ 0,22% |
Case E — Comparison: Frauenfeld vs. Kreuzlingen vs. Diessenhofen
Contribuente singolo con 2.000.000 di franchi svizzeri di patrimonio netto imponibile (al netto delle franchigie e dei debiti)
| Frauenfeld | Kreuzlingen | Diessenhofen (lower-tax example) | |
|---|---|---|---|
| Simple wealth tax (1.1‰ of CHF 2,000,000) | CHF 2,200 | ||
| Indicative overall factor (Steuerfuss) | ≈ ×2.55 | ≈ ×2.60 | ≈ ×2.40 |
| Imposta sul patrimonio totale | ≈ CHF 5,610 | ≈ CHF 5,720 | ≈ CHF 5.280 |
| Tasso effettivo (sul patrimonio imponibile) | ≈ 0,28% | ≈ 0.29% | ≈ 0,26% |
| Differenza annuale | Spread of roughly CHF 400–450 per year between a higher-tax centre and a lower-tax commune at identical taxable wealth | ||
Punti di forza
- Thurgau applies a proportional 1.1‰ wealth tax on taxable net wealth, with no progression by wealth band.
- Effective wealth tax rates are typically in the Gamma 0,20-0,30% of net wealth, depending mainly on the commune’s Steuerfuss.
- Standard allowances (CHF 100,000 single / CHF 200,000 married / CHF 100,000 per child) mean that modest wealth is very lightly taxed.
- I mutui e le altre passività deducibili riducono linearmente la ricchezza netta imponibile, rendendo la leva finanziaria un importante strumento di pianificazione per i proprietari di immobili.
- Entrepreneurs should focus on valuation of private company participations and balance-sheet structure; additional net wealth has a highly predictable annual cost.
- Nonresidents are taxed only on Thurgau-situs wealth; proper allocation of debt to Thurgau property can materially influence the Swiss wealth tax base.
- At very high levels of wealth, supplementary wealth tax provisions may become relevant and should be tested with the official calculator and current cantonal guidance.