The Canton of Fribourg (Freiburg) is a French–German bilingual canton with a diverse mix of urban centres, rural areas and industrial hubs. 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 elements of Fribourg’s wealth tax framework — including rates & municipal multipliers, allowances & deductions, valuation rules, planning strategies and the main filing & compliance requirements.

Key Facts for 2025

• Tax base: Worldwide net assets for Fribourg residents; limited Swiss-situs assets only for nonresident taxpayers
• Tax date: 31 December (year-end net-wealth snapshot)
• Filing: Combined income & wealth tax return; married couples usually assessed jointly
• Municipal multipliers: Communes apply their own tax multipliers (taux d’imposition communal / Gemeindesteuerfuss) on top of the cantonal tariff
• Allowances: Personal allowances, dependants’ relief and debt deductions (see allowances & deductions page)
• Pension assets: 2nd pillar and pillar 3a assets are generally exempt from wealth tax until payout

Municipal Variation Across Fribourg

Fribourg contains a wide range of municipalities, from the cantonal capital and surrounding agglomeration to predominantly rural communes. Each municipality sets its own tax multipliers within the cantonal framework, and church tax may apply in addition. As a result, effective wealth tax can differ significantly across the canton even for identical net-asset levels.

For high-net-worth individuals and families, choice of municipality is a central planning variable. The Wealth Tax Calculator allows you to model how different municipal multipliers and family situations affect your annual wealth tax burden.

Structure of the Fribourg Wealth Tax Hub

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

Filing & Administration

Wealth tax in Fribourg is assessed together with income tax in a single cantonal and municipal assessment. The canton provides standard tax return forms and electronic filing options; provisional tax invoices issued during the year are reconciled once the final return is processed.

• Authority: Cantonal Tax Administration of Fribourg (Administration cantonale des impôts / Kantonale Steuerverwaltung Freiburg)
• Municipal offices: Communes publish their multipliers and may assist with local administrative questions
• Language: French and German are official languages; English guidance is generally provided via professional advisers.

Planning Considerations

For affluent and cross-border taxpayers, planning in Fribourg typically focuses on municipality selection, debt and leverage strategy (especially for real estate), the use of pension and insurance solutions, and robust valuation practices for business interests and substantial assets.

The Wealth Tax Calculator offers a numerical starting point, while the Planning Strategies page provides a framework for residence, structuring and succession planning in a Fribourg context.

Frequently Asked Questions

Is Fribourg a high- or low-wealth-tax canton?

Fribourg is typically perceived as mid-range in the Swiss context. The effective burden depends heavily on municipality, net-asset level, deductible debts and church tax status.

Do residents have to declare foreign assets?

Yes. Residents are taxed on worldwide net assets, including foreign real estate, portfolios and bank assets, with corresponding liabilities and allowances taken into account.

Is lump-sum taxation (forfait) available in Fribourg for wealth tax?

Wealth tax is generally assessed according to ordinary net-asset rules. Any special rulings are handled individually and do not replace the standard wealth tax framework for typical residents.

How important is municipality choice within Fribourg?

Municipality choice is important, especially at higher wealth levels. Differences in municipal and church multipliers can create substantial long-term differences in the annual wealth tax burden.