Centre Party initiative could split tax systems for couples
Friday 13th November 2026 on 07:01 in
Switzerland
A yes to the Centre Party’s tax initiative could leave married couples facing different tax systems at federal and cantonal levels, SRF reports. The vote is scheduled for November 29.
Individual taxation was approved in March, ending the so-called marriage penalty. The new system has not yet taken effect: from 2032, each taxpayer is due to file a separate tax return, whether married or not, with individual tax calculations at federal, cantonal and municipal levels.
The Centre Party’s “Yes to fair federal taxes” initiative also aims to end the tax disadvantage for married couples, but would retain joint taxation. A yes would not automatically undo the individual taxation already approved by cantons and municipalities, which would still have to introduce it.
That could mean joint taxation for married couples on federal taxes and individual taxation for cantonal and municipal taxes. Liridona Zena of the Federal Tax Administration said the two systems would apply at different levels from 2032.
If voters approve the initiative, Parliament would draw up an implementation proposal and could amend or repeal the individual taxation plan. If it has not found a solution by 2030, the Federal Council would have to set rules for joint taxation of direct federal taxes. It has no authority over cantonal and municipal taxes.
Cantons would face added administrative work because they assess both cantonal taxes and direct federal taxes. Ernst Stocker, president of the Conference of Cantonal Finance Directors and a member of Zurich’s cantonal government, said they would have to carry out two different tax assessments. He hopes Parliament will adjust the legislation.
The conference backed joint taxation in April 2025 and called for tax systems at federal and cantonal levels to be aligned, but it did not recommend either joint or individual taxation. The Centre Party also supports one system across all levels of government. Its position is that joint taxation should apply to federal, cantonal and municipal taxes.