The Canton of Uri is a central Swiss canton with a predominantly mountainous and rural profile. As with other Swiss cantons, residents’ wealth tax is based on net worldwide assets, assessed at 31 December each year, and adjusted by municipal multipliers and, where relevant, church tax. Nonresidents are liable only for defined Swiss-situs assets.

This guide brings together the key elements of Uri’s wealth tax system — including rates & municipal multipliers, allowances & deductions, valuation rules, planning strategies, and the essential filing & compliance elements.

Key Facts for 2025

• Tax base: Worldwide net assets for Uri residents; limited Swiss-situs assets only for nonresident taxpayers
• Tax date: 31 December (balance-sheet basis) for residents
• Filing: Combined income & wealth tax return; couples typically assessed jointly
• Municipal multipliers: Individual communes apply their own multiplier (Steuerfuss) on top of the cantonal tariff
• Allowances: Standard personal allowance and family/dependant allowances; debt deductions apply (see allowances & deductions page)
• Pension assets: 2nd pillar (BVG) and pillar 3a pension capital are typically exempt from wealth tax until withdrawal (subject to cantonal rule confirmation)

Municipal Variation Within Uri

Although Uri has fewer municipalities than larger Swiss cantons, the municipal multiplier still matters — residence in a commune with a lower multiplier can deliver measurable tax savings for high‐net‐worth individuals.

Use the Wealth Tax Calculator to compare likely outcomes of different municipalities, with variations in net-wealth, family status and debt structure taken into account.

Structure of the Uri Wealth Tax Hub

For full understanding of the wealth tax in Uri, use these dedicated pages:

Filing & Administration

• Wealth tax is assessed together with income tax and by the cantonal tax authority. • The relevant authority: Cantonal Tax Office of Uri (Steuerverwaltung Uri). • Municipalities publish their multipliers (Steuerfüsse) annually and assist taxpayers with local obligations. • Language: German (official); English summaries typically via advisers.

• Authority: Cantonal Tax Office of Uri (Steuerverwaltung Uri)
• Municipal offices: Each commune handles local multiplier disclosure
• Language: German; English interpretation by advisers

Planning Considerations

In Uri, for high-net-worth individuals and entrepreneurs, the key planning levers often include:

• Municipality relocation: Choose a commune with a lower multiplier for long-term optimisation.
• Debt strategy: Leveraging assets (e.g., mortgage on real estate) can reduce taxable net wealth and thereby taxable base.
• Pension capital: Ensuring full use of 2nd and 3a pillar vehicles to reduce taxable net assets.
• Business interest valuation: Ensuring correct valuation of private‐company participations, which can significantly influence net taxable wealth.

The Wealth Tax Calculator provides a quantitative starting point; the Planning Strategies page offers qualitative guidance on residence, structuring and succession themes in Uri.

Frequently Asked Questions

What effective wealth-tax rate can I expect in Uri?

Published data suggest that the combined cantonal + communal effective wealth tax rate in Uri can be about ~0.20% of taxable net wealth for married taxpayers. :contentReference[oaicite:1]{index=1}

Are foreign assets subject to wealth tax in Uri?

Yes. As with all Swiss cantons, residents are taxed on worldwide assets. Foreign assets must be declared and generally reduce the net base via associated debt, although certain foreign businesses may be exempt under domestic-law rules. :contentReference[oaicite:2]{index=2}

Is a lump-sum (forfait) taxation regime available in Uri for wealth tax?

Uri maintains the ordinary assessment model for wealth tax. Specific lump-sum (forfait) regimes depend on canton and permit type; residents are taxed based on net assets under the standard regime. :contentReference[oaicite:3]{index=3}

How important is choosing a municipality within Uri?

Important. Even a small difference in the municipal multiplier can make a meaningful difference in annual wealth tax when net taxable wealth is high. Residence planning is therefore relevant.