In March 2026, Swiss voters approved a move to allow married couples to declare their income and assets separately instead of being taxed jointly. However, it will take six years for the new law to be introduced.
The introduction of individual taxation will be one of Switzerland’s most significant tax reforms of recent decades.
This move will bring closure to an issue that has been in legislative limbo for years, before finally being approved by Swiss voters.
Spouses have always been taxed jointly, mostly because in the past many women did not work.
To this day, married couples are still taxed together, and that includes same-sex couples living in a registered partnership.
This means that if both partners are employed, they often have to pay higher taxes than unmarried couples filing their taxes separately. Their income is added (and taxed) together regardless of who made what.
That is good for the government, because more money is flowing into public coffers, but not so good for married people whose tax burden is high.
The approval of the new system on March 8th will change this because under this new law, married couples will also be taxed individually.
READ MORE: How will Switzerland’s new individual tax law affect you?
When will this measure be implemented?
The new legislation to this effect will go into effect on January 1st, 2032.
Usually, new laws are implemented within two to three years of being approved at the ballot box, so why will this one take so long?
Chalk it down to logistics.
The new system will have to be adopted by each individual cantons and they will need sufficient time for the preparation of the new law.
“By setting the latest possible start date, the government allows the cantons the time needed to implement individual taxation at both the political and technical levels,” the Federal Council pointed out.
Introduction of the new tax regime is a long and complex administrative process, requiring cantons to review and, if necessary, revise their tax rates and the social deductions they grant.
They may also be required to hold public votes on the matter.
