Proposals / Finance / Initiative for fair federal taxes for married couples
Popular initiative · Confederation (CH)
Initiative for fair federal taxes for married couples
Popular initiative “Yes to fair federal taxes for married couples too – end discrimination against marriage at last!”, submitted on 27 March 2024 with 101’382 valid signatures; in its dispatch, the Federal Council calls it The Centre's popular initiative. It seeks to enshrine in Article 128 of the Federal Constitution that, for direct federal tax, the income of a married couple is added together and married couples are not disadvantaged compared with other taxpayers. On 8 March 2026 voters approved the Federal Act on Individual Taxation, with which, according to the Federal Council, the initiative is in conflict. The Federal Council and Parliament recommend rejection; there is no counter-proposal. Acceptance requires the approval of the people and the cantons.
Machine translation · German original
Volksinitiative «Ja zu fairen Bundessteuern auch für Ehepaare – Diskriminierung der Ehe endlich abschaffen!», eingereicht am 27. März 2024 mit 101 382 gültigen Unterschriften; der Bundesrat nennt sie in seiner Botschaft die Volksinitiative der Mitte. Sie will in Artikel 128 der Bundesverfassung festschreiben, dass bei der direkten Bundessteuer das Einkommen eines Ehepaars zusammengerechnet wird und Ehepaare gegenüber anderen Steuerpflichtigen nicht benachteiligt werden. Am 8. März 2026 haben die Stimmberechtigten das Bundesgesetz über die Individualbesteuerung angenommen, zu dem die Initiative laut Bundesrat im Widerspruch steht. Bundesrat und Parlament empfehlen die Ablehnung; einen Gegenvorschlag gibt es nicht. Für die Annahme braucht es Volk und Stände.
Each impact is stated in its own unit. schwur.ch does not combine them into an overall score.
- Taxation model & the legislature's room for manoeuvre
Joint taxation in the Constitution – in conflict with the individual taxation already approved
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high13 pieces of evidence - Tax burden on married couples
What already applies today – and what the initiative does not affect
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high10 pieces of evidence - Tax burden on married couples
Married couples should no longer pay more tax than unmarried people
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high10 pieces of evidence - Single-earner and dual-earner married couples
Relief mainly for married couples with two similar incomes
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high6 pieces of evidence - Unmarried people & single parents
Unmarried people: unequal treatment remains or increases
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high9 pieces of evidence - No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high7 pieces of evidence
- Work incentives & skilled workers
More incentives to work for second earners – but fewer than with individual taxation
No figuredescribed qualitatively, evidence linkedConfidence 0.7 · high7 pieces of evidence
Legal impacts
- Expansion of a right
Explicit prohibition on disadvantaging married couples for tax purposes
Cst. Art. 128 Abs. 3bis · linked to 3 impacts
- Legislative change
Joint taxation of married couples in the Constitution
Cst. Art. 128 Abs. 3bis · linked to 2 impacts
- Procedural change
After three years, the Federal Council regulates by ordinance
Cst. Art. 197 Ziff. 15 Abs. 1 · linked to 2 impacts
- Financial effect
Ordinance: second tax calculation, the lower amount applies
Cst. Art. 197 Ziff. 15 Abs. 2 · linked to 4 impacts