Introduction of individual taxation for married couples
On March 8, 2026, Swiss voters approved the introduction of individual taxation. The reform is to come into force on 1 January 2032 at the latest and will change the current system, whereby married couples will be taxed in the same way as unmarried couples. Filing two tax returns can be challenging, especially when the spouses' income and assets are closely in-tertwined. Individual distortions may be mitigated by legal transactions between the spouses.
We, Theodor A.J. Ambauen, Patrick Engstler, Pascal Taddei und Andreas Helbing, closely monitor developments in the tax reform and are happy to advise you on the tax implications the reform may have on your personal situation. In the ADB Newsletter we explain the manifold effects of the individual taxation.
Do you have any questions? We look forward to hearing from you.
