VaudTax · Chapter 7/11
Wealth and debts in VaudTax: car, life insurance, furniture, loans
Key points
- Net wealth is not taxed in Vaud below CHF 60,000 (single) or CHF 120,000 (married couple).
- Declare in particular: car and other valuables (code 430), life insurance surrender value (code 435), cash and gold (code 420).
- 2nd pillar and pillar 3a savings are not taxable wealth.
- Debts at 31 December reduce your wealth and their interest is deductible (codes 610 and 615). Leasing is not a deductible debt.
The Vaud exemption threshold
Vaud does not tax net wealth below CHF 60,000 for a single person and CHF 120,000 for a married couple living together. Above that, all wealth is taxable. You still declare everything: the tax office applies the threshold.
Other assets
| Asset | Code | Value to declare |
|---|---|---|
| Banknotes, gold, precious metals | 420 | Market value at 31.12 (foreign currency converted). |
| Share of an undivided estate | 425 | Your share of the assets; also complete page 4, item 6. |
| Car, motorbike, boat, jewellery, art, collections | 430 | Market value at 31.12. |
| Life and annuity insurance (pillar 3b) | 435 | Surrender value at 31.12 per the insurer's certificate. |
| Household furniture | 440 | 30% of fire insurance value, minus a CHF 60,000 (single) or CHF 120,000 (couple) allowance. |
| Any other wealth not listed | 445 | Value and income. |
Debts and interest (codes 610 and 615)
List each debt at 31 December (mortgage, personal loan, loan from a relative) with the creditor's name, the balance and the interest paid in 2026. Balances reduce your wealth; interest reduces your income.
- Private interest is deductible up to your gross investment income plus CHF 50,000.
- Repayments of principal are not deductible.
- Interest on a construction loan is generally not deductible (it adds to the property's cost).
- Lease payments are treated as rent: not deductible.
Frequently asked questions
Do I have to declare my car?
Yes, at its market value on 31 December, under code 430. A leased car is not declared, since it belongs to the leasing company.
From what amount is wealth taxed in Vaud?
Net wealth is not taxed if it stays below CHF 60,000 for a single person or CHF 120,000 for a married couple living together.
Do my 2nd pillar and pillar 3a count as wealth?
No. Occupational pension and pillar 3a savings are not subject to wealth tax until they are paid out.
Rather hand it over?
NeoFidu prepares and files your Vaud tax return for you, including a check for missed deductions. Service in English available.
This guide is for information only and is not personalised advice. Amounts come from official publications of the Vaud cantonal tax administration (ACI). VaudTax itself is in French: we quote the French labels so you can find them on screen. If in doubt, the official ACI instructions prevail.