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  • David Waibel

Abolition of tax marriage penalties

Today, on February 21, 2024, the Federal Council provided information and adopted the dispatch on the Federal Act on Individual Taxation. With a change from spouse taxation to individual taxation, the so-called tax “marriage penalty” could be abolished and positive incentives to work could be created, according to the Federal Council.



The proposed federal law on individual taxation is intended to serve as an “indirect” counter-proposal to the popular initiative “For individual taxation independent of marital status” (Tax Justice Initiative). The Federal Council recommends rejecting this popular initiative because the same goal of the popular initiative could be achieved more quickly with the federal law on individual taxation.


Parliament now has until March 8, 2025 to decide on this and also to make a recommendation to accept or reject the popular initiative.


You can find out more about this topic at the following link .

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