During its meeting on 19 August 2026, the Swiss Federal Council decided to bring new rules on individual income tax assessment into force on 1 January 2023. As previously reported, Swiss voters approved the Federal Act on Individual Taxation on 8 March 2026, 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"…
