ARTICLE · 07 SEPTEMBER 2023

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In response to the popular initiative for "Civil Status-Independent Individual Taxation", the Federal Council has established the framework for the introduction of individual taxation.

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Short News September 7, 2023

Switzerland: Switzerland plans introduction of individual taxation to address marriage penalty

In response to the popular initiative for "Civil Status-Independent Individual Taxation", the Federal Council has established the framework for the introduction of individual taxation. The proposed changes aim to ensure that married couples and unmarried couples are taxed equally, eliminating the so-called marriage penalty. Individual taxation is set to be implemented at all levels (federal, cantonal, and municipal), and the proposal includes adjustments to tax rates.

The reform seeks to make the overall tax burden fairer and is expected to provide relief to most taxpayers. The Federal Council intends to submit a corresponding message to the Federal Act by March 2024.

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