Yes to Individual Taxation

Expert Article

12 Mar 2026

Yes to Individual Taxation

On March 8, 2026, Swiss voters approved individual taxation. While this sounds like a fundamental change to the tax system, it will have little short-term impact and is far from being politically settled. We explain what the reform means, who it affects, and why nothing will change for now.

On March 8, 2026, Swiss voters approved the Federal Act on Individual Taxation with approximately 54% of the votes. In the future, income and assets will be taxed individually, regardless of marital status. This means married couples would no longer be jointly assessed.

The reform's primary goal is to abolish the so-called "marriage penalty," which can arise from joint taxation and progressive tax burdens. Who benefits from the new regulation or faces a higher burden will largely depend on their individual income situation.

However, nothing will change in the short term: The introduction of individual taxation is planned for 2032 at the earliest. This long timeframe is intended to give the cantons the necessary time to adapt their tax systems.

Politically, the issue remains open. The Centre Party is expected to stick to its popular initiative "Yes to fair federal taxes for married couples too – finally abolish discrimination against marriage!" This initiative still proposes joint taxation for married couples, but with an alternative tax calculation to avoid disadvantages. The initiative is currently undergoing parliamentary procedure. The National Council has already recommended rejecting the initiative, and the decision of the Council of States is still pending. Ultimately, the people will also decide on this matter. If this initiative is approved, the recently adopted Federal Act on Individual Taxation would already become obsolete.

Conclusion:

Although the public has approved individual taxation, it will likely take several more years before the new system is actually implemented. In the meantime, the current system remains unchanged. We will inform you again as soon as new developments are known.

If you have any questions or need support, please feel free to contact us.

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