The case

During the 2024 autumn session, both the Swiss National Council (Nationalrat) and the Council of States (Ständerat) are going to address several significant legislative dossiers. The session is scheduled to take place from 9 September to 27 September.

Source: Parlament (German)

The commentary

One of the pivotal topics on the agenda, particularly in the second week of the session, is the discussion on individual taxation in the National Council. This reform, driven by the Federal Council, seeks to introduce a taxation system where individuals are taxed separately, irrespective of their marital status. This proposed change is meant to replace the current system of joint taxation for married couples, aligning with a broader goal of ensuring tax fairness and eliminating the so-called “marriage penalty,” due to which married couples sometimes face higher taxes than unmarried couples with similar incomes.

The aim of reform is to provide greater equality in the tax system and to better accommodate modern family structures and employment patterns. The topic is expected to generate considerable debate, as such a shift would have far-reaching implications for both the tax system and societal norms.

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