Solothurn Wealth Tax Cases
Solothurn Wealth Tax: Cases & Worked Examples
Illustrative computations showing how Solothurn’s progressive wealth tax (0.75–1.50‰ simple rate) interacts with cantonal and municipal tax rates across communes such as Solothurn, Olten and Grenchen.
The canton of Solothurn levies a progressive wealth tax on taxable net wealth. The simple annual tariff is:
- 0.75‰ on the first CHF 50,000
- 1.00‰ on the next CHF 50,000
- 1.25‰ on the next CHF 50,000
- 1.00‰ on the next CHF 850,000
- 1.40‰ on the next CHF 1,000,000
- 1.50‰ on the next CHF 1,000,000
- 1.30‰ above CHF 3,000,000 (simple tax)
The simple tax is multiplied by the cantonal tax rate (currently 104%) and the municipal tax rate (varies by commune, often around 100–130%), so effective burdens for typical households often fall in the 0.20–0.35% range of net wealth.
Social deductions (rounded) are: CHF 60,000 for singles, CHF 100,000 for married couples and CHF 20,000 per child. The examples below use indicative 2025-style values and average combined factors for planning only.
All numbers rounded; church tax ignored. Communal tax rates and brackets simplified.
Case A — Single Professional in the City of Solothurn
- Commune: Solothurn (cantonal capital; mid-range total burden)
- Assets: CHF 1,000,000 (listed securities & cash)
- Liabilities: none
- Allowance: CHF 60,000 (single deduction)
| Net wealth | CHF 1,000,000 |
|---|---|
| Less allowance | − CHF 60,000 |
| Taxable net wealth | CHF 940,000 |
| Cantonal simple wealth tax |
≈ 0.10% of CHF 940,000 (bands: 0.75–1.25‰ on first CHF 150k, 1.00‰ thereafter) → ≈ CHF 940 |
| Combined cantonal & municipal factor | ≈ ×2.20 |
| Wealth tax due | ≈ CHF 2,070 |
| Effective rate | ≈ 0.21% of net wealth |
Observation:
At CHF 1m of financial wealth, Solothurn city sits broadly in the Swiss mid-field:
higher than ultra-low cantons (Zug, Schwyz, Obwalden, Nidwalden), but below Geneva or Basel-Stadt.
Case B — Married Couple with Two Children in Olten
- Commune: Olten (slightly higher municipal rate than Solothurn city)
- Assets: CHF 2,800,000 (family home + portfolios)
- Liabilities: CHF 900,000 mortgage
- Allowances: CHF 100,000 (married) + CHF 40,000 (two children) = CHF 140,000
| Net wealth | CHF 1,900,000 |
|---|---|
| Less allowances | − CHF 140,000 |
| Taxable wealth | CHF 1,760,000 |
| Cantonal simple wealth tax |
≈ CHF 2,060 (≈ CHF 1,000 on first CHF 1,000,000, plus ≈ CHF 1,060 at 1.40‰ on the next CHF 760,000) |
| Combined cantonal & municipal factor | ≈ ×2.30 |
| Estimated wealth tax | ≈ CHF 4,740 |
| Effective rate | ≈ 0.25% of net wealth |
Planning angle:
With a progressive tariff plus substantial mortgage debt, the main drivers are
(i) how quickly the higher bands are reached and
(ii) the chosen commune’s multiplier. Olten’s slightly higher rate is visible but not extreme.
Case C — Entrepreneur with Private Company Shares in Grenchen
- Commune: Grenchen (industrial town; mid-to-high municipal rate)
- Unlisted shares: CHF 3,000,000 (valued under practitioner method)
- Other assets: CHF 1,000,000 (cash & listed portfolios)
- Liabilities: CHF 1,500,000 (business and private loans)
- Filing status: Married, no children (allowance CHF 100,000)
| Gross assets | CHF 4,000,000 |
|---|---|
| Less liabilities | − CHF 1,500,000 |
| Net wealth | CHF 2,500,000 |
| Less allowance | − CHF 100,000 |
| Taxable wealth | CHF 2,400,000 |
| Cantonal simple wealth tax |
≈ CHF 3,000 (≈ CHF 1,000 on first CHF 1,000,000, + CHF 1,400 at 1.40‰ on next CHF 1,000,000, + CHF 600 at 1.50‰ on the next CHF 400,000) |
| Combined cantonal & municipal factor | ≈ ×2.10 |
| Total wealth tax | ≈ CHF 6,300 |
| Effective rate | ≈ 0.25% of net wealth |
Assumes stable practitioner-method valuation and standard treatment of qualifying participations.
Planning angle:
For entrepreneurs, the interaction of valuation (private company shares) and
commune choice dominates. Once the top bands are reached, additional wealth scales
close to linearly at the marginal rate.
Case D — Nonresident Owning a Property near Solothurn (e.g. Zuchwil)
- Tax nexus: Nonresident with Solothurn property only
- Property value: CHF 1,100,000 (wealth-tax value)
- Mortgage: CHF 700,000 (loan economically tied to the property)
- Commune: Zuchwil (suburb of Solothurn; mid-range municipal rate)
- Other Swiss assets: none
- Allowance: CHF 60,000 (single deduction allocated to Solothurn; simplified)
| Swiss-situs net wealth | CHF 400,000 |
|---|---|
| Less allowance (simplified) | − CHF 60,000 |
| Taxable Swiss-situs wealth | CHF 340,000 |
| Cantonal simple wealth tax |
≈ CHF 340 (0.75–1.25‰ on first CHF 150k, 1.00‰ on remaining CHF 190k) |
| Combined cantonal & municipal factor | ≈ ×2.10 |
| Estimated wealth tax | ≈ CHF 710 |
| Effective rate on Swiss-situs wealth | ≈ 0.18% |
Tip:
For nonresidents, only the portion of debt that is economically linked to the Solothurn property
is deductible in Solothurn. Foreign assets and liabilities remain relevant mainly in the country
of residence and any other Swiss cantons involved.
Case E — Comparison: Solothurn City vs. Olten vs. Rural Commune
Single taxpayer with CHF 2,000,000 taxable net wealth (after allowances and debts)
| Solothurn City | Olten | Lower-tax rural (e.g. Laupersdorf) | |
|---|---|---|---|
| Cantonal simple wealth tax | ≈ CHF 2,400 (≈ CHF 1,000 on first CHF 1,000,000 + CHF 1,400 at 1.40‰ on next CHF 1,000,000) | ||
| Indicative combined factor | ≈ ×2.15 | ≈ ×2.30 | ≈ ×1.95 |
| Total wealth tax | ≈ CHF 5,160 | ≈ CHF 5,520 | ≈ CHF 4,680 |
| Effective rate (on taxable wealth) | ≈ 0.26% | ≈ 0.28% | ≈ 0.23% |
| Annual difference | Spread of roughly CHF 800–850 per year between a higher-tax town (Olten) and a lower-tax rural commune at identical taxable wealth | ||
Note:
The cantonal tariff is identical across Solothurn; intra-canton planning occurs mainly via
the municipal multiplier and the management of taxable net wealth (mortgages, asset mix, valuation).
Key Takeaways
- Solothurn is a mid-range wealth tax canton, with effective burdens typically in the 0.20–0.35% range of net wealth for many resident taxpayers.
- The tariff is progressive up to around CHF 3m, after which a slightly lower 1.30‰ simple rate applies.
- Social deductions (CHF 60,000 single / CHF 100,000 married / CHF 20,000 per child) keep modest wealth lightly taxed in absolute terms.
- Municipal tax rates (Solothurn, Olten, Grenchen vs. rural) can shift the total bill by several hundred francs per year at seven-figure wealth levels.
- Mortgages and other deductible liabilities reduce taxable net wealth directly and are especially important for property-heavy profiles.
- Entrepreneurs should pay close attention to the valuation of private company participations and commune choice; once the upper bands are reached, increases in wealth scale almost linearly.
- Nonresidents are taxed only on Solothurn-situs wealth, with debt allocation playing a key role in determining the Swiss wealth tax base.