Fribourg Wealth Tax Cases

Fribourg Wealth Tax: Cases & Worked Examples

Illustrative computations showing how Fribourg’s progressive cantonal wealth tax and municipal coefficients combine across communes such as Fribourg, Villars-sur-Glâne, Greng and Bulle.

Fribourg levies a progressive cantonal wealth tax on net wealth above relatively low thresholds (from around CHF 20,000 for singles and CHF 35,000 for couples). The cantonal tariff is then multiplied by each commune’s coefficient (typically between 80% and 100% of the base tax, with some variation).

In practice, the overall effective rate on taxable net wealth is usually in the range of roughly 0.10% to 0.33%, depending on wealth level, family status and commune. The examples below use indicative 2025 figures for demonstration only. For exact amounts, refer to the official cantonal calculator and barèmes.

All numbers rounded; church tax ignored. Allowances and rates approximate and for planning illustration only.

Case A — Single Professional in the City of Fribourg

Commune: Fribourg (city; coefficient around 100% of cantonal base)
Assets: CHF 1,000,000 (securities & cash)
Liabilities: none
Allowance: CHF 50,000 (single basic allowance, rounded)

Net wealth	CHF 1,000,000
Less allowance	− CHF 50,000
Taxable net wealth	CHF 950,000
Cantonal simple wealth tax	≈ 0.15% → ≈ CHF 1,425
Combined cantonal & communal factor	≈ ×1.95
Wealth tax due	≈ CHF 2,780
Effective rate	≈ 0.28% of net wealth

Observation: At around CHF 1m of financial wealth, Fribourg city sits in the middle of the Swiss pack — clearly higher than central-Swiss low-tax cantons, but below heavyweights like Geneva and Basel-Stadt.

Case B — Married Couple with Two Children in Villars-sur-Glâne

Commune: Villars-sur-Glâne (suburban commune with slightly lower coefficient)
Assets: CHF 3,000,000 (family home + portfolios)
Liabilities: CHF 1,000,000 mortgage
Allowances: CHF 200,000 (married couple + children add-ons, rounded)

Net wealth	CHF 2,000,000
Less allowances	− CHF 200,000
Taxable wealth	CHF 1,800,000
Cantonal simple wealth tax	≈ 0.17% → ≈ CHF 3,060
Combined cantonal & communal factor	≈ ×1.75
Estimated tax	≈ CHF 5,360
Effective rate	≈ 0.27% of net wealth

Planning angle: The mortgage reduces taxable net wealth directly, and a slightly lower municipal coefficient in Villars-sur-Glâne produces a modest but recurring saving vs. Fribourg city at the same wealth level.

Case C — Entrepreneur with Private Company Shares in Greng (Low-Tax Commune)

Commune: Greng (attractive commune with comparatively low overall tax level)
Unlisted shares: CHF 3,000,000 (valued under practitioner method)
Other assets: CHF 1,000,000 (cash & listed portfolios)
Liabilities: CHF 500,000 (loans linked to business)
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	≈ 0.18% → ≈ CHF 6,010
Combined cantonal & communal factor	≈ ×1.60
Total wealth tax	≈ CHF 9,620
Effective rate	≈ 0.27% of net wealth

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

Planning angle: For business owners, the main levers are (i) valuation of private participations and (ii) the choice of commune. A low-tax municipality like Greng can meaningfully reduce the annual bill on higher levels of wealth.

Case D — Nonresident Owning Property in Bulle

Tax nexus: Nonresident with Fribourg property only
Property value: CHF 1,100,000 (wealth-tax value)
Mortgage: CHF 700,000 (loan economically tied to the property)
Commune: Bulle (dynamic regional centre with mid-to-high coefficient)
Other Swiss assets: none

Swiss-situs net wealth	CHF 400,000
Cantonal simple wealth tax	≈ 0.13% → ≈ CHF 520
Combined cantonal & communal factor	≈ ×1.85
Estimated wealth tax	≈ CHF 960
Effective rate on Swiss-situs wealth	≈ 0.24%

Tip: For nonresidents, only the portion of debt economically linked to the Fribourg property is deductible here. Other assets and loans may still be relevant for taxation in the country of residence or in other cantons.

Case E — Comparison: Fribourg City vs. Greng vs. Oberschrot

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

	Fribourg City (coefficient ≈ 1.00)	Greng (low-tax)	Oberschrot (higher-tax)
Cantonal simple wealth tax	≈ CHF 3,400	≈ CHF 3,400	≈ CHF 3,400
Indicative combined factor	≈ ×2.00	≈ ×1.60	≈ ×2.20
Total wealth tax	≈ CHF 6,800	≈ CHF 5,440	≈ CHF 7,480
Effective rate (on taxable wealth)	≈ 0.34%	≈ 0.27%	≈ 0.37%
Annual difference	Spread of ≈ CHF 2,040 per year between low- and higher-tax communes at identical taxable wealth

Note: Within Fribourg, the cantonal tariff is uniform, but municipal coefficients mean that the choice of commune can shift the wealth tax burden by 20–30% or more at higher levels of taxable net wealth.

Key Takeaways

Fribourg is a mid-range wealth tax canton with effective rates typically between about 0.10% and 0.33% of taxable net wealth for individuals.
Low thresholds (from CHF 20,000 / 35,000) mean that many households are technically within the wealth tax net, but the absolute amounts remain modest at lower wealth levels.
Municipal coefficients (up to around 100% of the cantonal base, exceptionally higher) create meaningful, though not extreme, differences between communes.
Mortgages and other deductible liabilities reduce taxable net wealth directly and are an important planning tool, especially for property owners.
For entrepreneurs with private-company wealth, valuation methodology and residence in a lower-tax commune (such as Greng) can materially influence the annual wealth tax bill.
Nonresidents are taxed only on Fribourg-situs wealth, but should consider cross-canton and cross-border interactions when allocating assets and debt.