Assuming individual taxation: What changes for you now?

On March 8, 2026, Switzerland voted in favor of individual taxation. This paves the way for a major overhaul of the tax system. The so-called “marriage penalty” will be abolished. In the future, everyone will file their own tax return, regardless of whether they are married or not.

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What exactly is changing?

The new system makes taxation the same for everyone. Here are the key points:
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• Separate tax returns: In a marriage, income and assets will be reported separately in the future.

• Flat tax rate: There is now only one tax rate for everyone, regardless of marital status.

• Higher child tax deductions: For direct federal tax, the deduction per child will increase from CHF 6,800 to CHF 12,000.
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What do you need to do now?

Actually, nothing at first. Individual taxation will be introduced no later than January 1, 2032. Nevertheless, there are a few things you should keep in mind when planning:
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• Don’t give anything away too hastily: Don’t just transfer ownership of a house or large sums of money right now. This could result in costly fees or become a problem if you split up.

• Smart pension fund contributions: Right now, it’s often even more worthwhile to contribute money to the pension fund of the person with the lower salary. This way, you’ll usually save more on taxes under the old system.

• Plan your withdrawals: If you’re about to withdraw money from your 3a account or pension fund, check the timing. Going forward, this money will be calculated individually for each person.