At its meeting on August 19, 2026, the Federal Council decided that individual taxation should take effect in 2032. With this decision, it is granting the cantons the longest possible deadline for implementation.
Even if the popular initiative “Yes to Fair Federal Taxes for Married Couples, Too—End Discrimination Against Marriage Once and for All!” is approved by the people and the cantons on November 29, 2026, the Federal Act on Individual Taxation will remain in effect. The cantons’ obligation to introduce individual taxation would only be lifted if Parliament were to amend the relevant law again and that amendment were to take effect by 2032.
The press release is available here .
