Swiss voters to decide on married couples’ tax initiative

Swiss voters will decide on November 29 whether to require fair federal tax treatment for married couples, SRF reports. The initiative needs both a popular majority and a majority of the cantons to pass.

What would change

The proposal would enshrine in the Swiss Constitution the joint assessment of married couples’ incomes for direct federal tax, while requiring that couples not be disadvantaged compared with other taxpayers. Parliament would have to set out the rules in legislation.

In March 2026, voters approved individual taxation. Under that decision, all taxpayers are due to be taxed individually at every level of government from 2032. The initiative would retain joint assessment for married couples’ direct federal tax.

If no implementing law takes effect by January 1, 2030, the Federal Council would have to introduce an alternative calculation for federal tax. A couple’s tax would be calculated both under joint assessment and under the system for unmarried taxpayers, and they would pay the lower amount.

Arguments for and against

Supporters argue the state should not use tax policy to favour one way of life, and that married couples should not pay more than unmarried couples in comparable financial circumstances. They say the proposal would end the marriage penalty without requiring couples to file separate tax returns. The arguments were compiled by GFS Bern for an SRG survey.

Opponents say the proposal could create conflicting tax systems between the federal government and the cantons, reduce federal tax revenue and burden public finances. They also argue it would create new tax inequalities by favouring married couples over unmarried couples in many cases. These arguments were also compiled by GFS Bern for an SRG survey.

The Federal Council and Parliament recommend rejecting the initiative. In the National Council, 102 members voted against and 97 in favour; in the Council of States, the proposal was rejected by 24 votes to 20.