Bern Wealth Tax

Bern Wealth Tax Guide 2025

An advisor’s overview of the Canton of Bern’s wealth tax regime — a large, bilingual canton with a progressive cantonal tariff, significant municipal variation and key planning levers for private clients and business owners.

The Canton of Bern is geographically and economically diverse, ranging from the cantonal capital and major urban areas to rural Oberland communes. Its wealth tax system follows the standard Swiss model: net worldwide assets of residents are taxed under a progressive cantonal tariff, adjusted by municipal multipliers and, where applicable, church tax. Nonresidents are taxed only on defined Swiss-situs assets.

This hub consolidates the key aspects of Bern’s wealth tax system — including rates & municipal multipliers, allowances & deductions, valuation rules, planning strategies, and the core filing & compliance requirements.

At a glance: Bern’s effective wealth tax burden is strongly influenced by the choice of municipality. Urban centres and certain communes may apply higher overall tax burdens than others, making municipality selection and leverage strategy important at higher asset levels.

Key Facts for 2025

Tax base: Worldwide net assets for Bern residents; Swiss-situs assets only for limited nonresident taxpayers
Tax date: 31 December (year-end net-wealth snapshot)
Filing: Combined income & wealth tax return; married couples are generally assessed jointly
Municipal multipliers: Municipal and church multipliers applied to the cantonal tariff; levels vary considerably between communes
Allowances: Personal allowances, dependants’ relief and debt deductions (detailed on the allowances page)
Pension assets: Occupational (2nd pillar) and pillar 3a pension assets are typically exempt from wealth tax until withdrawal

Municipal Variation Across Bern

Bern is one of Switzerland’s largest cantons and exhibits substantial municipal variation in total tax burden. Municipal tax multipliers (Steuerfüsse / coefficients communaux) and church tax settings can push effective wealth tax rates higher or lower than the cantonal baseline.

For high-net-worth individuals and families, the choice of municipality within Bern is a core planning variable. The Wealth Tax Calculator allows you to compare estimated outcomes across municipalities and asset levels, providing a practical starting point for residence decisions.

Structure of the Bern Wealth Tax Hub

Use the following specialist pages to build a complete understanding of wealth tax in Bern:

Rates & Municipal Multipliers

Progressive wealth tax tariff and up-to-date cantonal and municipal multipliers in Bern.

Allowances & Deductions

Personal and family allowances, dependants’ relief and debt deduction rules.

Valuation Rules

Valuation methods for real estate, securities, participations, bank assets and alternative investments.

Wealth Tax Calculator

Interactive calculator to estimate annual wealth tax by municipality, marital status and net-asset level.

Cases & Worked Examples

Sample resident and nonresident scenarios, including employees, entrepreneurs and families relocating to Bern.

Forms & Deadlines

Tax return forms, e-filing portals, filing deadlines and information on provisional tax payments.

Planning Strategies

Municipality choice, leverage, structuring of business and real-estate holdings, and cross-border planning aspects.

Nonresident Guide

Limited tax liability rules, treaty interaction and obligations for nonresident owners of Bern assets.

Filing & Administration

Wealth tax in Bern is assessed together with income tax in a single cantonal and municipal assessment. The canton supports electronic filing solutions, issues provisional tax invoices during the year, and reconciles them when the final return is processed.

Authority: Cantonal Tax Administration of Bern (Steuerverwaltung des Kantons Bern / Administration fiscale du Canton de Berne)
Municipal offices: Communes set and publish their tax multipliers and can assist with local procedural questions
Language: German and French are official languages; English guidance is typically provided by professional advisers.

Planning Considerations

For affluent and internationally mobile taxpayers, Bern planning generally focuses on municipality selection, debt and leverage strategy (especially for real estate), pension and insurance planning, and consistent valuation of private companies and substantial assets.

The Wealth Tax Calculator supports numerical modelling, while the Planning Strategies page offers a framework for residence, structuring and succession decisions in a Bern context.

Frequently Asked Questions

Is Bern a high-wealth-tax canton?: Effective wealth tax levels in Bern are often in a medium to somewhat higher range compared with certain low-tax cantons, but the final outcome depends heavily on the municipality, asset composition and the use of available deductions.
Do Bern residents have to declare assets held abroad?: Yes. Residents of Bern are taxed on worldwide net assets. Foreign real estate, securities and bank assets must be included in the wealth tax return, with corresponding liabilities and allowances taken into account.
Is lump-sum taxation (forfait) available in Bern for wealth tax?: Bern applies standard wealth tax assessment based on net assets for ordinary residents. Any special rulings or preferential regimes are handled individually and do not replace the core wealth tax framework.
How important is municipality choice within Bern?: Municipality choice is significant, particularly at higher wealth levels. Different municipal multipliers and church tax rules can create substantial differences in the long-term annual tax burden.