Swiss vote on individual taxation: end of the ‘marriage tax penalty’?

On March 8, Swiss voters will decide whether to introduce individual taxation for married couples. The reform, which has been approved by parliament, aims to put an end to the so-called marriage tax penalty. Opponents of the bill warn that it would create new inequalities, in particular for traditional households. Who is behind the new bill? The law on individual taxation of married couples is an indirect counterproposal by the government to a people’s initiative launched by the women’s section of the centre-right Radical-Liberal Party. The counterproposal was narrowly approved by both houses of parliament in the first half of 2025. After much heated debate, a majority made up of the left-wing Social Democratic Party, the left-wing Green Party, the Radical-Liberal Party and the centrist Liberal Green Party pushed the reform through, while the Centre Party and the right-wing Swiss People’s Party vehemently opposed it. It is the first time in 25 years that a proposal on individual ...