Steuerwert des privaten Autos - Kantonaler Vergleich

The tax value of a private car: A comparison by canton

- 4 Min Lesezeit

A car is considered as an asset and must be indicated in the tax return declaration. Although wealth tax is not so high compared to income tax, correct reporting is not always a triviality. As tax advisors, we often have to answer one important question: What is the real tax value of a private car?

The tax value of a car depends on:

Canton of residence

Vehicle type

Purchase price

Purchase year

differences in tax value

The Swiss tax system has its peculiarities in taxation mechanism. The tax value of the car can significantly vary from canton to canton. For example, a car in Basel-Stadt may be taxed at the value of CHF 0. However, in Schwyz, the value of the identical car can reach up to CHF 50,000.

Important: All vehicles that are physically located abroad must also be declared in Swiss tax declaration.

Below is a brief overview of the most important valuation rules by canton.
Click on the individual canton and find out how does the value of a car change over time.

  • 1 CHF 0. Private vehicles that are recognized as personal items of daily use are tax-free in the canton of Basel-Stadt (including motor vehicles for daily use).
  • 2 Private vehicles are declared with the market value of the car in the tax return in Schwyz.
  • 3 Private vehicles are declared in Wallis with 80% of the insurance value at the end of the tax period in the tax return.
  • 4 From the 5th year onwards, the depreciation accelerates.
  • 5 From the 3rd year, the value depends on the condition of the vehicle.

Canton

Tax value in 1st year

Depreciation method

Depreciation rate

Aargau

70 % of acquisition value

Declining-Balance

30%4

Appenzell Ausserrhoden

80 % of acquisition value

Straight-Line

20%

Appenzell Innerrhoden

80 % of acquisition value

Straight-Line

20%

Basel-Land

70 % of acquisition value

Declining-Balance

30%5

Basel-Stadt

- 1

-1

- 1

Bern

65 % of acquisition value

Declining-Balance

35%

Freiburg

30 % of acquisition value

Declining-Balance

20%

Glarus

70 % of acquisition value

Declining-Balance

30%

Graubünden

60 % of acquisition value

Straight-Line

10%

Luzern

70 % of acquisition value

Declining-Balance

30%

Nidwalden

60 % of acquisition value

Declining-Balance

40%

Obwalden

60 % of acquisition value

Declining-Balance

40%

St. Gallen

80 % of acquisition value

Straight-Line

20%

Schaffhausen

60 % of acquisition value

Straight-Line

20%

Schwyz

- 2

- 2

- 2

Solothurn

50 % of acquisition value

Declining-Balance

50%

Thurgau

80 % of acquisition value

Straight-Line

20%

Uri

60 % of acquisition value

Straight-Line

20%

Wallis

- 3

- 3

- 3

Zug

60 % of acquisition value

Straight-Line

10%

Zürich

60 % of acquisition value

Declining-Balance

40%

For a better overview, we have prepared three detailed case studies for you. Skoda Octavia, VW Golf, and Audi A3 are the most popular vehicles in Switzerland. Assuming that all three cars were purchased in 2016, we calculated their exact tax value in different cantons.

Beispiel - Skoda Octavia

Purchase price

28’370CHF

Year of purchase

2016

Purchase price

28’450CHF

Year of purchase

2016

Beispiel - Audi A3

Purchase price

34’720CHF

Year of purchase

2016

26434

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