Swiss Voters Approve Change from Joint to Individual Assessment for Married Couples and Registered Partners

On 8 March 2026, Swiss voters approved the Federal Act on Individual Taxation, which provides for a change from joint to individual assessment for married couples and registered partners. The reform passed with 54.26% of the popular vote and won the majority of the cantons, effectively ending the "marriage penalty" by ensuring spouses/partners are taxed independently on their respective incomes and assets. To mitigate potential tax increases for single-income households, the law includes an …