Vaud Wealth Tax cases
Vaud Wealth Tax: Cases & Worked Examples
Illustrative computations of Vaud wealth tax for typical resident and nonresident profiles, showing commune and allowance impacts.
These examples illustrate how Vaud’s progressive cantonal base and communal coefficients interact in practice. They are simplified for clarity — all values are indicative for 2025 and exclude church tax.
1. Resident Individual — Lausanne
| Articolo | CHF |
|---|---|
| Attività in tutto il mondo | 2,500,000 |
| Deductible debt (mortgage, loans) | (600,000) |
| Ricchezza netta | 1,900,000 |
| Personal allowance (single) | (50,000) |
| Patrimonio imponibile | 1,850,000 |
| Cantonal base (progressive) | ≈ 6,000 |
| Communal coefficient (Lausanne 0.80) | × 1.80 |
| Imposta sul patrimonio totale | ≈ 10,800 |
| Effective rate on taxable wealth | ≈ 0.58% |
Rounded; assumes standard allowances and current commune coefficient.
2. Resident Family — Nyon
Married couple, two dependents, moderate leverage, living in Nyon. Combined allowance estimated at CHF 120,000.
| Articolo | CHF |
|---|---|
| Attività in tutto il mondo | 3,200,000 |
| Debt (mortgage) | (900,000) |
| Ricchezza netta | 2,300,000 |
| Family allowance | (120,000) |
| Patrimonio imponibile | 2,180,000 |
| Base cantonale | ≈ 7,600 |
| Coefficient (Nyon 0.70) | × 1.70 |
| Imposta sul patrimonio totale | ≈ 12,920 |
| Tasso effettivo | ≈ 0.56% |
3. Nonresident Property Owner — Montreux
Nonresident owning a CHF 1.5 million holiday home in Montreux with a CHF 600,000 mortgage. No other Swiss assets.
| Articolo | CHF |
|---|---|
| Property fiscal value | 1,500,000 |
| Mortgage (31 Dec) | (600,000) |
| Net wealth (Swiss situs) | 900,000 |
| Allowance (nonresident — none) | - |
| Base cantonale | ≈ 2,600 |
| Coefficient (Montreux 0.75) | × 1.75 |
| Imposta sul patrimonio totale | ≈ 4,550 |
| Tasso effettivo sulla ricchezza netta | ≈ 0.50% |
Assumes no other Swiss assets; limited tax liability applies. Double tax relief depends on residence-country treaty.
4. Commune Comparison Summary
| Comune | Coefficient | Tax on CHF 1m taxable wealth | Efficace circa % |
|---|---|---|---|
| Losanna | 0.80 | ≈ 5,400 | 0.54% |
| Nyon | 0.70 | ≈ 5,100 | 0.51% |
| Rolle | 0.65 | ≈ 4,950 | 0.49% |
| Montreux | 0.75 | ≈ 5,250 | 0.53% |
Illustrative, based on mid-range cantonal base; actual tariff progression causes small deviations.
5. Observations & Takeaways
- Communal differences in Vaud remain material, even at moderate wealth levels.
- Debt allocation and allowances significantly affect the net base.
- Pension contributions (pillar 2 or 3a) reduce wealth tax indirectly via deferral.
- Review valuation and commune coefficients annually for optimisation.