Individual taxation of spouses in brief – vote on 8 March 2026

Object

The vote concerns the introduction of individual taxation system for married couples, as provided for in the indirect counterproposal to the popular initiative for individual taxation regardless of marital status.

The proposal aims to tax each spouse separately, as is the case for unmarried couples, to eliminate the marriage penalty.

Currently, spouses are generally taxed jointly for direct federal tax (and for cantonal and municipal taxes), with the addition of factors. In a progressive tax system, this can result in higher taxation for married couples with two incomes compared to cohabiting couples in a similar situation. This increased tax liability is referred to in political and public debate as the ‘marriage penalty’.

The change in the system can be summarised simply: each person is taxed separately, regardless of their marital status. Married couples therefore file two tax returns – in line with the logic already applied to cohabiting couples. 

The allocation of tax factors (income/wealth/debts/deductions) is in principle based on civil law relationships (property, benefit entitlements, etc.). The bill also includes an increase in the tax deduction per child from CHF 6,700 for a couple to CHF 12,000 per child, to be split equally between the two parents.

If the reform is accepted, it will be implemented gradually, with entry into force planned for 2032. Each canton will have to adapt its own tax law to implement this reform at the level of cantonal and municipal income tax but also for wealth tax. It is impossible to say at this stage what the tax impact of these cantonal changes will be on different taxpayer profiles.

Political and social issues

The reform aims to achieve tax equality between different marital statuses. It also aims to strengthen incentives to work, particularly for second incomes, to help alleviate labour shortages.

The bill was narrowly adopted by the Swiss Parliament, despite initial opposition from the Federal Council.

The majority of cantons reject the bill, seeing it as federal interference in their autonomous tax systems. The cantons fear a massive administrative burden and uncompensated tax losses. While it is easy to separate the professional income of both spouses, separating the different elements of wealth and the associated income may prove more difficult.

Our analysis of the impact of the reform on the direct federal (DFT) tax burden

We have carried out some calculations to determine which profiles will benefit from a reduction in their combined tax burden (DFT) if the initiative comes into force and which profiles will, on the contrary, be penalised:

The proposal aims to reduce the DFT burden in many cases, particularly for couples and families where each of the spouses has an annual net income of between CHF 40,000 and CHF 800,000.

• If both spouses have personal incomes between CHF 100,000 and CHF 500,000, their combined tax burden will be significantly reduced by the reform.
• On the contrary, if one of the spouses is not gainfully employed and/or does not have a personal income equivalent to approximately CHF 50,000 per year, the combined tax burden will be increased by this reform.
• If both spouses have individual incomes exceedingly approximately CHF 700,000, the reform will be virtually neutral in terms of direct federal tax but will not result in any savings.
• For single persons without children, the new proposed scale will be more advantageous than the current scale for incomes up to CHF 500,000 per year. However, for incomes below CHF 50,000, there will be no difference or even a slight increase in their taxation.
   

Background of previous projects

The popular initiative ‘For individual taxation independent of marital status’ (2019) prompted Parliament to draft an indirect counterproposal, which was narrowly adopted in June 2025.

Parliament's acceptance of this counterproposal led the initiative committee to conditionally withdraw the original proposal. The vote on 8 March will therefore be on this counterproposal and not on the initiative that was originally submitted. If rejected, the counterproposal would lapse. The current joint taxation system would remain unchanged, and the popular initiative could be put to a new vote at a later stage.

Conclusion

We hope this article has given you a better overview of this topical issue, perhaps helping you to decide how to vote on 8 March. If the initiative is passed, we will closely monitor developments in Switzerland and in the cantons that interest you, and we will keep you regularly informed.

In the meantime, please do not hesitate to contact us if you have any questions. 

Sources : Imposition individuelle // Un pas de plus vers l’imposition individuelle en Suisse | Allnews // Imposition individuelle - 8 mars 2026 - Votations - easyvote.ch // Payerez-vous moins d'impôts fédéraux avec la réforme fiscale? Notre calculateur