At its meeting on December 2, 2022, the Federal Council opened the consultation on individual taxation. All individuals are to complete their own tax return, even if they are married. The bill serves as an indirect counter-proposal to the tax fairness initiative, which the Federal Council rejects.
Individual taxation aims to provide the highest possible incentives for second earners to work and to promote gender equality. In addition, the higher tax burden on certain married couples compared to unmarried couples, known as the "marriage penalty," is eliminated by taxing married couples separately from unmarried couples. The same tax rate applies to all taxpayers. In the interest of balanced taxation, the Federal Council proposes various accompanying measures in the direct federal tax.
The draft law or the media release can be downloaded here.
