News Taxes

Individual taxation – public vote on March 8, 2026

On March 8, 2026, Swiss voters will decide on the Federal Act on Individual Taxation (LINK Swiss government Individual taxation).

Until now, Switzerland has had a system of “family taxation,” meaning that married couples are taxed together. On the other hand, cohabiting couples, i.e., unmarried couples, are taxed individually. Marital status has an impact on the tax rates and deductions applied and thus on the tax burden of married and unmarried couples.

If the bill is passed, married couples would also be taxed individually in future. Income and assets would then be divided in the same way as is currently the case for unmarried couples. This would eliminate the differences in tax rates and deductions, meaning that married and unmarried couples should in future bear the same tax burden.

The bill is highly controversial and has led to heated discussions between supporters and opponents. However, it is undisputed that there will be winners and losers. Certain families may benefit from the abolition of the “marriage penalty,” while others will face a higher tax burden in the future. Married couples with similar incomes are likely to benefit. Traditional single-income married couples would face tax disadvantages.

What does this mean for you? Can you expect a lower or even higher tax burden in the future. Check this using the federal government's model calculations: LINK Swiss government Model calculations

For individual advice or further information, please contact Barbara Bucher, barbara.bucher@fineac.ch, or Carmen Hofmann, carmen.hofmann@fineac.ch.

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Remo Merz, 26.02.2026