Taxes Council of States wants to discuss switch to individual taxation
The Council of States wants to discuss the introduction of individual taxation regardless of marital status. On Tuesday, it approved the Federal Council's draft bill by 23 votes to 22.
04.03.2025, 12:40
SDA
The narrow decision was to be expected, as the Council of States' Committee for Economic Affairs and Taxation (WAK-S) had only approved the bill by a wafer-thin majority, with a casting vote by its President Hans Wicki (FDP/NW).
Representatives of the FDP, SP, Greens and GLP voted in favor of the bill in the Council of States. Council members from the Center Party and SVP were against. The National Council approved the bill as the first chamber in September 2024, also by a relatively narrow margin.
The law on individual taxation is intended to be an indirect counter-proposal to the FDP Women's Tax Fairness Initiative and implement its concerns more quickly. The Council of States will discuss the details of the Individual Taxation Act on Tuesday morning and probably next week as well.
Consideration for unequal incomes
The majority of the WAK-S wants to make changes and, among other things, take more account of married couples with very unequal incomes. It is initially calling for the possibility of transferring child-related deductions from one parent to the other.
The Federal Council estimates that with individual taxation, the Confederation and cantons will receive around CHF 870 million less from federal tax each year. In order to limit the loss, the WAK-S majority wants to increase child deductions less than the Federal Council and National Council, namely to CHF 10,700 instead of CHF 12,000.
In addition, the WAK-S wants married couples to be assessed separately but still submit a joint tax return. This would make it administratively easier for married parents to transfer child-related deductions.
