Tax return in Fribourg

In Fribourg, the base cantonal tax is multiplied by a municipal coefficient that varies depending on the municipality of residence. This coefficient is set each year by the municipal council and generally ranges between 70% and 100% of the base cantonal tax. The lowest-taxed municipalities in the canton include Düdingen, Bösingen, and certain municipalities in the Lake district. The choice of municipality of domicile can therefore have a significant impact on the total tax burden.

The Canton of Fribourg provides several specific deductions for families. Each dependent child entitles the taxpayer to a cantonal social deduction. Third-party childcare costs are deductible, and the canton applies partial splitting for married couples to mitigate tax progressivity. Additionally, Fribourg family allowances are among the highest in Switzerland, with amounts of CHF 285 per child and CHF 365 for children in education.

If you are domiciled in Fribourg but work in another canton (for example Bern or Vaud), it is your canton of domicile (Fribourg) that collects income tax. However, if you own real estate or a permanent establishment in another canton, there is an intercantonal tax sharing arrangement. Each canton then taxes the share of income and assets attributed to it according to the rules of the LHID and Federal Court case law on intercantonal double taxation.