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Reject the marriage penalties proposal, suggests the National Council's recommendation

Federal tax reform recommended by National Council: Abolish marriage penalty in federals taxes, with a vote of 99 to 92 in favor, no opposition proposal presented.

Recommendation from the National Council to dismiss the proposed measure addressing marriage-based...
Recommendation from the National Council to dismiss the proposed measure addressing marriage-based tax and benefit disparities

Reject the marriage penalties proposal, suggests the National Council's recommendation

The 'Yes to fair federal taxes for couples too - finally abolish discrimination against marriage' initiative, which aims to enshrine the joint taxation of married couples in the constitution, is currently being deliberated by the Council of States. This proposal, originally intuited in 2016 but revived by the party Mitte, has sparked a heated debate in Swiss politics.

The initiative, if implemented, would combine the income of married couples in the tax return, continuing the current joint taxation of married couples. While this could potentially save the Confederation between 700 million and 1.4 billion francs, according to some speakers, it could also lead to additional costs of 150 million francs due to the hiring of 1700 additional tax officials, as a majority of cantons reportedly reject individual taxation.

The National Council did not approve enshrining a tax advantage for married couples in the constitution, and individual taxation based on marital status could not be achieved through this method. However, individual taxation was achieved in June, but it was not enshrined in the constitution, maintaining flexibility.

Ten cantons reportedly welcome individual taxation, while 16 reject it. Six cantons have already decided to hold a cantonal referendum against individual taxation, requiring eight cantons. The eight cantons required to collect signatures for the referendum on the introduction of individual taxation of unmarried persons in the current situation are not explicitly listed in the provided search results.

Various political parties, including the SVP, Mitte, EVP, and EDU, are collecting signatures for a referendum on individual taxation. Regina Durrer-Knobel (centre/NW) stated that the initiative does not dictate lifestyle choices, leaving them to the affected parties. Regine Sauter (FDP/ZH) described the people's initiative as a constitutional, societal, and economic dead end.

The conference of cantonal finance directors rejects the system change. The revenue losses with individual taxation amount to 600 million francs. Around 650,000 married couples are currently affected by the marriage penalty, while an equal number benefits from tax advantages. If the initiative is implemented, unmarried individuals and lower and middle incomes could be disadvantaged.

Decisions in three more cantons (UR, NW, AR) are pending. The legislator should guarantee that married couples are not disadvantaged compared to others. The popular initiative for individual taxation is expected to be put to a national vote in the first half of 2026. The future of individual taxation in Switzerland remains uncertain, with the debate continuing to unfold in the coming months.

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