Guide
Individual taxation: what changes for married couples
Adopted on 8 March 2026, it will replace joint taxation. Here is what has been decided and what has not yet.
The five key points
- 01
What has been decided: each person will be taxed on their own income, married or not. The combining of the couple's incomes, which pushes the second salary into a higher rate, disappears.
- 02
Entry into force is planned by 2032 at the latest: the Federal Council is aiming for 1 January 2032, giving cantons time to adapt their laws, tax scales and IT systems. We will update this page as soon as the date is set.
- 03
Who gains, who loses: couples with two similar incomes generally gain; a single-income couple may lose out depending on the rates and deductions applied by their canton.
- 04
What it is too early to optimise: the split of securities, pillar 3a or LPP/BVG buy-ins between spouses. The cantonal parameters are still missing. We redo the calculation as soon as they are known.
- 05
What remains useful today: keeping a clear record of ownership of each spouse's accounts, securities and properties. This allocation will determine each person's taxation.
Un cas particulier peut exiger un conseil individuel.