The 8 March 2026 vote
Switzerland voted on the popular initiative for Individualbesteuerung ("individual taxation") on 8 March 2026. Result: 54.23 % Yes. Every adult taxpayer — single, married, divorced, widowed — will eventually file their own return on their own income. Joint filing for married couples (the system since 1944) ends.
What changes for married couples
Today (until ~2032):
- Married couples file one joint return.
- Both spouses' income is summed.
- The summed income is taxed on a married scale (or a splitting-adjusted single scale, depending on canton).
- Federal law and most cantonal laws partially offset the higher tax band the couple lands in via "splitting" (divisor 1.7–2.0 typically).
- Splitting is incomplete — dual-earner couples with similar incomes still pay a "marriage penalty" of CHF 4–12 k/year.
After Individualbesteuerung (effective by 2032 at latest):
- Each spouse files separately on their own income.
- Each gets their own progressive scale and own deductions.
- The "marriage penalty" disappears for dual-earners.
- The "marriage bonus" disappears for single-earner couples (one spouse loses the rate-reduction benefit).
Who wins, who loses
Three archetypes of married couple in 2026:
- Two equal earners (e.g. each CHF 120 k). Today they pay the marriage penalty, often CHF 6–12 k/year extra. After 2032 they save that whole amount. Winner.
- Big earner + small earner (e.g. CHF 250 k + CHF 20 k). Today the smaller spouse benefits from splitting; combined tax is lower than two singles. After 2032 they'll pay more. Loser.
- Single-earner household (one spouse not working). Today the non-working spouse's "zero bracket" softens the working spouse's tax. After 2032 the working spouse pays single rates on the whole family income. Big loser.
The proposal's compromise: each canton can introduce a newpartner-deduction to soften the blow for single-earner households. The exact amount is being negotiated cantonally.
Timeline to 2032
- 2026 — Federal Council prepares implementation legislation.
- 2027–28 — Parliament votes on the implementing framework. Cantons begin their own legislation.
- 2029–31 — Cantons run pilot programmes and update tax-software vendors.
- 2032 (at latest) — Individualbesteuerung effective Switzerland-wide.
The federal framework prescribes individual taxation for federal direct tax; cantons may move faster on their own cantonal tax (cantonal Steuersouveränität). Expect a patchwork rollout over 2029–2032.
What you should do today
Nothing legally required — the system is still joint filing until at least 2029. But:
- Run the couples calculator to see where you stand. If you're in a marriage-penalty bracket, the 2032 fix is real money in your pocket.
- Plan pension allocations as separate columns now. When joint filing ends, each spouse's 3a / LPP situation becomes their own — there's no transfer.
- Watch your canton's draft legislation. Some cantons (notably ZH, ZG, AR) are already drafting; others (GE, VD) are slower.