Bern Wealth Tax Cases

Bern Wealth Tax: Cases & Worked Examples

Illustrative computations showing how Bern’s progressive cantonal wealth tax and relatively high municipal tax rates interact across communes such as Bern, Köniz and Muri bei Bern.

In the canton of Bern, wealth tax is calculated in two steps: (i) a progressive simple wealth tax based on taxable net wealth and (ii) multiplication by the cantonal tax rate and the municipal tax rate (Steueranlagen). Below a taxable net wealth of roughly CHF 100,000, no cantonal or municipal wealth tax is due.

The examples use indicative 2025 values and realistic municipal tax multipliers for selected communes. They reflect Bern’s typical effective burden, where the combination of canton and commune often results in total wealth tax around 0.4–0.6% of taxable net wealth in the city of Bern and somewhat lower in certain suburbs. For exact figures, use the Bern Wealth Tax Calculator and the official tariff tables.

All numbers rounded; church tax ignored. Rates approximate for planning illustration. Bern’s “wealth tax brake” can cap the burden at a fraction of the wealth yield, but there is also a minimum charge per mille.

Case A — Single Professional in the City of Bern

Commune: Bern (capital; relatively high municipal tax rate)
Assets: CHF 1,200,000 (securities & cash)
Liabilities: none
Allowance: CHF 80,000 (single, rounded)

Net wealth	CHF 1,200,000
Less allowance	− CHF 80,000
Taxable net wealth	CHF 1,120,000
Cantonal simple wealth tax	≈ 0.10% → ≈ CHF 1,120
Combined cantonal & municipal factor	≈ ×4.60 (canton ≈ 2.98 + commune ≈ 1.62)
Wealth tax due	≈ CHF 5,150
Effective rate	≈ 0.43% of total net wealth

Observation: At this level, the effective wealth tax in Bern city is clearly above low-tax cantons like Zug or Nidwalden, but still within the typical Swiss 0.3–0.6% band for larger cantonal capitals.

Case B — Married Couple with Two Children in Köniz (Suburban Commune)

Commune: Köniz (adjacent to Bern; somewhat lower municipal tax rate)
Assets: CHF 3,000,000 (family home + portfolios)
Liabilities: CHF 1,000,000 mortgage
Allowances: CHF 200,000 (married couple + children, rounded)

Net wealth	CHF 2,000,000
Less allowances	− CHF 200,000
Taxable wealth	CHF 1,800,000
Cantonal simple wealth tax	≈ 0.11% → ≈ CHF 2,000
Combined cantonal & municipal factor	≈ ×4.35 (canton ≈ 2.98 + commune ≈ 1.37)
Estimated tax	≈ CHF 8,700
Effective rate	≈ 0.44% of net wealth

Planning angle: The mortgage directly reduces taxable net wealth, while choosing a moderate-tax commune like Köniz rather than the city of Bern itself shaves a noticeable amount off the annual bill.

Case C — Entrepreneur with Private Company Shares in Muri bei Bern

Commune: Muri bei Bern (attractive residential commune; lower municipal multiplier than Bern city)
Unlisted shares: CHF 4,000,000 (valued under practitioner method)
Other assets: CHF 1,000,000 (cash & listed portfolios)
Liabilities: CHF 1,500,000 (loans partly linked to business assets)
Filing status: Married, no children

Net wealth	CHF 3,500,000
Less allowances	− CHF 160,000
Taxable wealth	CHF 3,340,000
Cantonal simple wealth tax	≈ 0.12% → ≈ CHF 4,000
Combined cantonal & municipal factor	≈ ×4.28 (canton ≈ 2.98 + commune ≈ 1.30)
Total wealth tax	≈ CHF 17,100
Effective rate	≈ 0.49% of net wealth

Assumes stable practitioner-method valuation for the private company and no special reliefs beyond standard Bern rules.

Planning angle: In Bern, the level of wealth tax is driven by (i) the size of taxable net wealth, (ii) the municipal tax rate, and (iii) the valuation of private participations — especially for entrepreneurs with concentrated holdings.

Case D — Nonresident Owning Holiday Apartment in Interlaken

Tax nexus: Nonresident with Bern property only
Property value: CHF 1,500,000 (official wealth-tax value)
Mortgage: CHF 1,000,000 (loan economically tied to the property)
Commune: Interlaken (medium–higher municipal rate)
Other Swiss assets: none

Swiss-situs net wealth	CHF 500,000
Cantonal simple wealth tax	≈ 0.10% → ≈ CHF 500
Combined cantonal & municipal factor	≈ ×4.50 (canton ≈ 2.98 + commune ≈ 1.52)
Estimated wealth tax	≈ CHF 2,250
Effective rate on Swiss-situs wealth	≈ 0.45%

Tip: For nonresidents, Bern taxes only Swiss-situs wealth, but debt must be economically linked to the Swiss property to be fully deductible. Global assets and liabilities may be used for rate-setting under allocation rules.

Case E — Comparison: Bern City vs. Köniz vs. Muri bei Bern

Single taxpayer with CHF 2,000,000 taxable net wealth (after allowances and debts)

	Bern City (higher municipal rate)	Köniz (moderate)	Muri bei Bern (lower)
Cantonal simple wealth tax	≈ CHF 2,200	≈ CHF 2,200	≈ CHF 2,200
Illustrative municipal rate	Commune ≈ 1.60	Commune ≈ 1.37	Commune ≈ 1.30
Combined factor (excl. church)	≈ 2.98 + 1.60 → 4.58	≈ 2.98 + 1.37 → 4.35	≈ 2.98 + 1.30 → 4.28
Total wealth tax	≈ CHF 10,100	≈ CHF 9,600	≈ CHF 9,400
Effective rate	≈ 0.51%	≈ 0.48%	≈ 0.47%
Annual difference	Spread of ≈ CHF 700 per year at identical taxable wealth

Note: Within Bern, changing commune does not alter the cantonal tariff, but the municipal tax rate can shift the effective wealth tax by several tenths of a percent — material over time for higher-net-worth households.

Key Takeaways

Bern sits in the mid-to-upper range of Swiss cantons for wealth tax, especially in the city of Bern.
Effective burdens around 0.4–0.6% of taxable net wealth are common at higher wealth levels in the capital; lower-tax communes such as Muri bei Bern can be somewhat lighter.
Municipal tax rates (Steueranlagen) are the main lever within the canton once allowances and debts are fixed.
Mortgages and other deductible liabilities reduce taxable net wealth directly, but must be weighed against their income-tax and financing impact.
Bern’s wealth tax brake limits the tax relative to the wealth yield, but there is also a minimum charge per mille — important for low-yield, asset-rich portfolios.
Careful documentation of valuations (especially real estate and private companies) and loan relationships is essential for consistent treatment across tax years.