Bill for individual taxation clears first parliamentary hurdle
Published: Wednesday, Jun 26th 2024, 15:00
Back to Live Feed
The Federal Council's proposal to abolish the so-called marriage penalty has cleared its first parliamentary hurdle. The responsible committee of the National Council has accepted the proposal to introduce individual taxation.
In the view of the majority of the Committee for Economic Affairs and Taxation (WAK-N), individual taxation best reflects today's social realities, the parliamentary services announced on Wednesday. The committee also hopes that individual taxation will provide incentives to increase the employment of second earners.
A minority of the committee asked the National Council not to vote on the bill. It would like to maintain the understanding of marriage as an economic community. In addition, it fears that the introduction of individual taxation would involve a large implementation effort for individuals and tax authorities alike.
Currently, married couples and same-sex couples living in a registered partnership are taxed jointly in Switzerland. If both people are gainfully employed, they sometimes have to pay higher taxes than cohabiting couples with two separate tax assessments due to progression.
One billion less revenue
Individual taxation is planned at all levels of government. With regard to direct federal tax, the Federal Council is assuming an estimated reduction in revenue of around CHF 1 billion per year based on 2024. The federal government is expected to bear around CHF 800 million of this and the cantons around CHF 200 million.
After several votes, the WAK-N voted in favor of the Federal Council's funding proposal, according to a press release. Although it provides for the aforementioned reduction in revenue, it also requires an adjustment to the tax rate and, according to the WAK-N, a change to daycare funding in line with a proposal from the National Council's Committee for Science, Education and Culture.
The WAK-N will not finish its detailed discussion of the bill until August. The matter will then come before the National Council in the fall session.
©Keystone/SDA
English 
German 
French 
Spanish 
Arabic