The Canton of Glarus is a compact alpine canton with a relatively straightforward wealth tax framework. Wealth tax is levied on net worldwide assets for residents, and on defined Swiss-situs assets for certain nonresidents, using a cantonal tariff combined with municipal multipliers.

This hub summarises how wealth tax works in Glarus: from rates & municipal multipliers to allowances & deductions, valuation rules, planning strategies, and the key filing & compliance requirements.

Key Facts for 2025

• Tax base: Worldwide net assets for Glarus residents; Swiss-situs assets only for limited nonresident taxpayers
• Tax date: 31 December (net-asset snapshot)
• Filing: Combined income & wealth tax return; married couples generally assessed jointly
• Municipal multipliers: Municipal multipliers adjust the cantonal tariff up or down and differ between communes
• Allowances: Personal exemptions, children’s allowances and debt deductions apply (see dedicated page)
• Pension assets: 2nd pillar and pillar 3a are normally exempt from wealth tax until withdrawal

Municipal Variation Across Glarus

While Glarus has fewer municipalities than larger cantons, the municipal multipliers (Steuerfüsse) still produce noticeable differences in effective wealth tax. For high-net-worth individuals, moving between communes with different multipliers and church tax settings can shift the long-term annual burden.

The Wealth Tax Calculator lets you compare outcomes for different municipalities and net-asset levels in Glarus.

Structure of the Glarus Wealth Tax Hub

For detailed guidance on wealth tax in Glarus, use the following specialist pages:

Filing & Administration

In Glarus, wealth tax is administered together with income tax. The canton supports electronic filing and standard extension mechanisms, and issues combined assessments for cantonal and municipal tax.

• Authority: Cantonal Tax Office of Glarus (Steuerverwaltung Glarus)
• Municipal offices: Municipalities publish their applicable multipliers annually
• Language: German is the official language; English commentary is usually provided by advisors rather than the authorities.

Planning Considerations

For affluent households and cross-border taxpayers, Glarus planning typically focuses on municipality choice, debt and leverage strategy (especially for real estate), structure of business holdings, and ensuring consistent valuation practices year on year.

For quantitative modelling see the Wealth Tax Calculator. For cross-border and succession issues, refer to the Planning Strategies section and the broader Swiss wealth and inheritance guidance.

Frequently Asked Questions

How high are effective wealth tax rates in Glarus?

Effective rates generally fall in a moderate Swiss range, but the final percentage depends on your municipality, net assets and deductible debts.

Do Glarus residents have to declare foreign assets?

Yes. Residents are taxed on worldwide net assets, subject to the usual allowances and debt deductions.

Is there a lump-sum tax (forfait) for wealth tax in Glarus?

No. Glarus does not apply a forfait regime for wealth tax; standard assessment based on net assets is used.

How important is municipality choice for Glarus wealth tax?

Municipality choice can be important, especially at higher net-asset levels, because different multipliers lead to different effective tax rates.