Geneva Wealth Tax Guide:

Cases Cases

geneva Wealth Tax Cases

Geneva Wealth Tax: Cases & Worked Examples

Illustrations of how Geneva’s progressive cantonal tariff and commune coefficients interact with allowances, debt deductions, and valuation rules.

These scenarios are for educational planning. They reflect the mechanics described on Rates & Communal Coefficients, Allowances & Deductions, and Valuation Rules. To tailor results to your commune and profile, use the Geneva Wealth Tax Calculator.

All figures are rounded and indicative. Actual outcomes depend on official Geneva tables and your commune’s coefficient for the relevant tax year.

Method Snapshot

  1. Determine net wealth at 31 December (assets − liabilities).
  2. Subtract Geneva allowances (thresholds by filing status; add per dependent child).
  3. Apply the cantonal progressive base to taxable net wealth → cantonal tax (CHF).
  4. Multiply by (1 + communal coefficient) (and add church component if applicable).

Case A — Single Professional (City of Geneva)

  • Commune coefficient: 0.45 (illustrative)
  • Assets: CHF 1,100,000 (listed securities & cash)
  • Liabilities: CHF 0
  • Allowance (single): indicative threshold
Net wealthCHF 1,100,000
Less allowance− CHF ~82,000
Taxable net wealth≈ CHF 1,018,000
Cantonal base (illustrative)≈ CHF 5,900
Communal factor× (1 + 0.45) = 1.45
Estimated wealth tax≈ CHF 8,555
Effective rate on net wealth≈ 0.78%

Swap in your exact commune coefficient in the calculator for precision.

Case B — Married Couple with One Child (Suburban Commune)

  • Commune coefficient: 0.32
  • Assets: CHF 2,600,000 (home valeur fiscale CHF 1,200,000; securities CHF 1,200,000; cash CHF 200,000)
  • Liabilities: CHF 800,000 mortgage
  • Allowances: married + one child (indicative)
Net wealthCHF 1,800,000
Less allowances− CHF ~179,000
Taxable net wealth≈ CHF 1,621,000
Cantonal base (illustrative)≈ CHF 11,800
Communal factor× (1 + 0.32) = 1.32
Estimated wealth tax≈ CHF 15,576
Effective rate on net wealth≈ 0.87%
Planning angle: Leverage reduces the wealth base; commune selection further shifts the effective burden.

Case C — Entrepreneur with 30% in Operating SA (Mid-Coefficient Commune)

  • Commune coefficient: 0.38
  • Unlisted shares (practitioner method equity): CHF 3,000,000 (30% stake value)
  • Other assets: CHF 900,000 (securities & cash)
  • Liabilities: CHF 200,000 loan
  • Filing status: Married (no children)
Net wealthCHF 3,700,000
Less allowance− CHF ~164,000
Taxable net wealth≈ CHF 3,536,000
Cantonal base (illustrative)≈ CHF 26,500
Communal factor× (1 + 0.38) = 1.38
Estimated wealth tax≈ CHF 36,570
Effective rate on net wealth≈ 0.99%

Document the valuation worksheet (earnings capitalisation, NAV, weights) to support the practitioner method.

Case D — Nonresident Owning Geneva Apartment

  • Tax nexus: Nonresident with Geneva real estate
  • Valeur fiscale: CHF 950,000
  • Mortgage (31 Dec): CHF 600,000 (allocated to Geneva asset)
  • Commune coefficient: 0.40
  • Allowance: nonresident treatment — no personal resident thresholds
Swiss-situs net wealthCHF 350,000
Cantonal base (illustrative)≈ CHF 2,000
Communal factor× (1 + 0.40) = 1.40
Estimated wealth tax≈ CHF 2,800
Note: Debt deductible only if economically connected to the Geneva asset. See the Nonresident Guide.

Case E — Commune Choice Delta

Same single taxpayer and wealth as Case A; compare two communes:

City of Geneva (0.45) Lower-coefficient commune (0.28)
Taxable net wealth≈ CHF 1,018,000≈ CHF 1,018,000
Cantonal base (illustrative)≈ CHF 5,900≈ CHF 5,900
Total wealth tax≈ 5,900 × 1.45 = CHF 8,555≈ 5,900 × 1.28 = CHF 7,552
Annual delta≈ CHF 1,003 in favour of the lower-coefficient commune
Model your own delta in the Calculator by entering two commune coefficients.

Case F — Cash-Heavy vs. Mortgage Leverage

Two structures for a married homeowner (same assets overall):

Strategy 1 — Low Debt

  • Apartment valeur fiscale CHF 1,200,000; Cash/Securities CHF 1,000,000
  • Mortgage CHF 400,000 → Net wealth CHF 1,800,000

Strategy 2 — Higher Mortgage

  • Same assets
  • Mortgage CHF 800,000 → Net wealth CHF 1,400,000

Higher leverage reduces the wealth base but increases interest cost and risk. Evaluate jointly with income tax and liquidity needs.

What To Do Next