The future of individual taxation in Switzerland remains uncertain as results reach in on a national referendum.
Early results indicate that the canton of Geneva supports the federal government’s proposal with 55.2% of the vote. Support is even stronger in Zurich, where 60.6% have voted in favor.
However, partial results from the canton of Graubünden show a rejection of the measure with 53.7% voting against it, a trend mirrored in the canton of Aargau.
Addressing Marriage Penalties
The proposed individual taxation system aims to address what is known as the “marriage penalty.” This inequality, recognized by the Swiss Federal Tribunal as early as 1984, stems from the fact that married couples file a single tax return, resulting in a higher tax burden compared to unmarried couples with similar financial situations.
The government’s plan would treat married couples as it does unmarried couples for tax purposes, requiring each spouse to file separate tax returns. This principle would apply to both cantonal and communal taxes.
