On March 8, 2026, the Swiss population will vote on whether married couples should be taxed individually in the future. Up to now, married couples have filed a joint tax return, and their incomes are added together. In many cases, this results in a higher tax bracket – which is known as the "marriage penalty". This increases the tax burden, especially for couples with different income levels.
This regulation dates back to a time when most married women were not gainfully employed. However, the societal reality has changed, which is why the joint taxation of married couples has been under discussion for some time. Critics complain that the existing model favors traditional family models and disadvantages modern lifestyles.
The aim of the reform is to introduce taxation regardless of marital status and thus abolish the "marriage penalty". If the reform is adopted, each adult will fill out a separate tax return and will be taxed individually, regardless of whether they are married, in a registered partnership or single. This model should ensure greater fairness and transparency and apply at the federal, cantonal and municipal levels.
The bill also provides for an adjustment to tax rates. Tax rates are to be lowered for low and middle incomes and slightly increased for very high incomes. In addition, a significant increase in child deductions is planned at federal level. The cantons can establish their own regulations.
The federal government estimates that around half of taxpayers would benefit from lower taxes as a result of individual taxation and around one in seven would have to pay more tax in the future. Not much would change for everyone else. Who would actually benefit from the reform depends on many factors. In general, the following can be said:
On balance, they would benefit from lower taxes, especially if they earn roughly the same amount. But couples in which one partner works part-time and therefore has less income than the other would also pay less tax. If they have children, they would also benefit from the increase in the child deduction.
Couples in which one person has minimal income or no income at all would probably pay more tax overall after the reform. The higher the income of the sole earner, the higher the burden could be. For this group, it is worth seeking advice on whether the tax burden could be reduced through pension measures.
In this group, income levels will determine whether the tax burden tends to increase or decrease. Low and middle-income earners are likely to see some relief, while the tax burden could increase for high-income earners. Either way, it is worth checking your tax situation and optimizing it if necessary, for example through private retirement provision.
Your tax burden is likely to remain similar or decrease, depending on your income.
For many, individual taxation should provide relief, especially if both partners receive OASI and pension fund pensions.
They could experience an additional burden under the new system if they have higher pension income. It is therefore particularly important for them to seek advice and optimize their taxes through smart planning.
In the future, each spouse would have to pay tax on the portion that belongs to them under civil law. If, for example, both spouses are entered in the land register as half owners, they would each pay half the tax. This could result in some potential for tax optimization
There would be a noticeable advantage in the taxation of capital withdrawals from the 2ndor 3rd pillar: As the income of both partners would no longer be added together, both partners could make capital withdrawals in the same year, for example from pillar 3a, without resulting in higher tax progression. It would therefore be less critical to stagger salaries than it is today.
Did you know? Regardless of the vote on individual taxation, you can already save for your future through pillar 3a, strengthen your pension provision and at the same time benefit from tax advantages year after year. This is because you can deduct 100% of your pillar 3a contributions from your taxable income up to a certain amount.
Retroactive payments into pillar 3a will also be possible from 2026 onward.
Calculate your tax savings potential with pillar 3a in just a few clicks.
Would you like to understand in greater detail how you can plan your future and optimize your tax situation? Questions about your tax situation can be complex, especially with regard to family, home ownership, self-employment or the third phase of life.
Well thought-out financial planning lays the foundation for your financial security. It helps to create clarity about your own financial situation and to make well-founded decisions for the future. Your tax situation plays a decisive role here. You can effectively save taxes by making targeted financial and investment decisions.
With individual taxation, each person fills in their own tax return and is taxed individually. This also applies to married couples.
Married couples with similar incomes benefit, in particular, as the "marriage penalty" no longer applies and the overall progression is lower thanks to the separate tax returns. There are also likely to be tax advantages for couples where one partner works full-time and the other part-time and earns correspondingly less. Traditional single-earner couples, where one partner brings home most or all of the income, face tax disadvantages under individual taxation.
This depends on individual factors such as taxable income, assets and number of children.
Nothing changes in your pension provision. However, depending on the situation, there may be tax implications that open up new opportunities for you to save taxes. Individual advice is worthwhile – regardless of any reforms.
It is anticipated that, if accepted, individual taxation will take effect by 2032 at the latest.
In the case of direct federal tax, the child deduction is set to increase from CHF 6,800 to CHF 12,000. The aim is to reduce tax burdens regardless of marital status. The regulations may vary from canton to canton.
Income and assets are allocated individually in accordance with civil law and taxed separately. In the case of jointly owned residential property, each spouse's share is recorded separately.
The plan is to reduce tax rates for low and middle incomes and increase them slightly for very high incomes. The actual effect depends on the income structure and the canton.
Yes, each person must submit a separate tax return and will receive a separate assessment.
No, there are no special deductions for couples where only one person works. Depending on the situation, this may lead to a higher tax burden.
Under individual taxation, capital withdrawals are taxed separately per person and year. It is therefore no longer necessary to stagger between partners. However, it still makes sense per person not to withdraw pension fund benefits and capital from pillar 3a in the same year, for example.
The Federal Council is planning further changes to the withdrawal of pension assets from pension funds and pillar 3a with corresponding tax implications.
Yes – married couples will have to complete two tax returns in the future, and employers and insurance companies will also have to check their accounting processes.
