A taxable asset is an asset which is subject to taxation by a government agency. Taxable assets may include physical assets like real estate and precious metals, and financial assets.
In Switzerland, tax is levied on taxable assets on an annual basis. For certain taxes, only assets in excess of predefined thresholds are taxable. The most widely-applicable taxable assets include income streams such as salaries and inheritances received by individuals, and profits earned by legal entities.
Example: When a person’s income is taxed, that person is the taxable entity while their income is the taxable asset.
Swiss federal income tax calculator