The case

On 8 March 2026, Swiss voters decided that all individuals will be taxed separately in the future, i.e. everyone will have to file their own tax return, regardless of marital status. The new system is expected to be implemented by 2032 at the latest, after cantons and municipalities have adjusted their tax laws and tax rates.

Source: Federal Council Press Conference 

The commentary

The overview below has been greatly abridged.

As the direct federal tax is highly progressive, higher-income households are likely to benefit the most. Married couples with similar incomes will particularly benefit, because their incomes will no longer be combined for tax purposes.

Retired couples with comparable AHV and pension fund pensions could also profit from a lower tax burden.

By contrast, single-income families may be faced with higher taxes, since the entire salary will be attributed to one person. Although child allowance will increase to CHF 12,000 per child, it will be split between both parents, which may limit its benefit if one parent has little income.

Assets will be taxed according to individual ownership, while debts will be assigned to the person who signed the contract.

The reform could also affect single taxpayers, as tax rates may be adjusted to offset potential revenue losses. Since cantonal and municipal taxes make up the largest share of taxes, the overall impact will depend on how each canton is going to implement the new tax system.