Accounting & taxation, Blog: 26.06.268 March 2026 Vote: How Individual Taxation Would Change for Married Couples

On 8 March 2026, Swiss citizens will vote on the Federal Act on Individual Taxation. If passed, every taxpayer, married or single, will file their own tax return and be subject to the same tax scale. Here are the key issues, as set out in the Federal Council’s explanatory brochure.

In Switzerland, married couples are taxed jointly: their income and assets are combined, placing them in a higher tax bracket. Unmarried couples, by contrast, are taxed individually, even if they live together. This difference creates two well-documented effects. Where both spouses have comparable income, the married couple typically pays more tax than an unmarried couple in the same position: this is the marriage penalty. Conversely, where income is unevenly distributed, the married couple may pay less tax: this is the marriage bonus. The Federal Court ruled this inequality unconstitutional in 1984. Since then, the debate has remained unresolved.

In 2020, Parliament asked the Federal Council to present draft legislation. In parallel, a committee (the FDP Women) launched the popular initiative “For Individual Taxation Regardless of Marital Status”. In June 2025, Parliament narrowly adopted the individual taxation bill as an indirect counter-proposal to this initiative (101 votes to 93 in the National Council, 22 to 21 in the Council of States). A referendum was triggered: this is the law being put to the vote.

According to the Federal Council brochure, the central principle is this: taxes become independent of marital status. All taxpayers declare the income and assets that belong to them personally. Whether married or single, they pay the same amount of tax for the same income. This principle applies to federal direct tax, as well as cantonal and municipal taxes.

Each person files their own return. Income (salary, pensions) is attributed individually. Assets and returns are allocated according to the ownership regime: in equal shares for a joint account, according to land registry entries for real property.

One tax scale for all. The same tax scale applies to all taxpayers. Tax scales specific to married persons disappear.

Increased child relief allowance. Under federal direct tax, the child relief allowance rises from CHF 6,800 to CHF 12,000 per child. It is divided equally between the two parents.

Net relief estimated at CHF 630 million annually for federal direct tax, of which CHF 130 million falls to the cantons (who receive a share of federal direct tax revenue). The impact on cantonal taxes will depend on how each canton implements the reform.

Entry into force by 2032 at the latest. The cantons will need to adapt their tax legislation and scales. Should the law be rejected, the initiative committee reserves the right to reactivate its popular initiative.

The Federal Council brochure details the consequences depending on income patterns.

Married couples with comparable dual incomes will pay less in federal taxes than they do today. Many retired couples fall into this category too. This group represents the majority of married couples.

Married couples with single or very unequal incomes will generally have to pay more in federal direct tax. These are often families with children where one parent carries out unpaid family work. The increased child relief allowance mitigates this effect, but does not eliminate it entirely. A specific risk exists: if the lower-earning spouse does not have sufficient taxable income, their half of the child relief allowance has no effect.

Unmarried couples are already taxed individually. The reform nevertheless affects them: the new federal direct tax scale will benefit most of them, particularly those with low or middle incomes. High-earning taxpayers, by contrast, will pay more.

According to the Federal Tax Administration, approximately half of married couples would see their tax burden fall, 36 per cent would be unaffected, and 14 per cent (mainly single-income households) would pay more.

The Federal Council and Parliament recommend accepting the law. In their view, it establishes equal treatment between married and unmarried couples, abolishes both the marriage penalty and bonus, and strengthens each spouse’s financial independence by removing obstacles to professional activity. The Federal Council estimates the reform could enable up to 44,000 additional full-time posts to be filled.

The referendum committees recommend rejecting the law. Opponents (The Centre, the SVP, the EVP, the FDF, and ten cantons) raise three main objections. First, the reform would create new inequalities: affluent dual-income couples would gain, whilst single-income families would be penalised. Second, administrative burden would increase significantly: approximately 1.7 million additional tax returns each year. Third, the cantons would need to adapt all their tax legislation, at a cost deemed disproportionate.

The Conference of Cantonal Governments notes that most cantons have already corrected the marriage penalty through other mechanisms (splitting, specific deductions, scale adjustments). Ten cantons have filed a cantonal referendum, the second in Swiss history, illustrating the extent of reservations.

Should the proposal be rejected, an initiative from The Centre proposes an alternative approach: retain joint taxation, but introduce a comparative dual calculation where the tax office would automatically select the most favourable model for each couple.

The Federal Council brochure notes that individual taxation should increase incentives to take employment or raise one’s level of activity: the additional income of the second spouse would be taxed separately, at a lower progressive rate than today. Beyond this macro-economic effect, the reform would have concrete consequences for SMEs and the self-employed.

For married company directors (SA or Sàrl). Salary paid by the company and dividends received would be taxed individually. Where both spouses derive income from the same business, which is common in family SMEs, the allocation of compensation between spouses would become a tax parameter in its own right.

For self-employed traders. Income from self-employment would be attributed solely to the operator. A spouse not involved in the business would be taxed only on their own income. Depending on the couple’s income structure, the household’s overall tax burden could rise or fall.

For couples of entrepreneurs. Couples where both spouses carry on professional activity separately would be among the first beneficiaries of the reform. Their income, currently combined and taxed at a high rate, would be taxed separately.

For retirement provision. Individual taxation would alter the calculation of deductions linked to pillar 3a. Each spouse would deduct their own contributions from their individual income. For couples with unequal incomes, the tax benefit of 3a could be reduced for the lower-earning spouse.

Whatever the result of the vote, the question of couples’ taxation will remain at the centre of Swiss tax debate. Should the law pass, the cantons will have several years to adapt their legislation and IT systems, with entry into force set for no later than 2032. Should it be rejected, The Centre’s initiative for a comparative dual calculation will probably be put to the people at a later date. The FDP Women’s committee also reserves the right to reactivate its original initiative. In either case, the debate is far from closed.