The federal votes of 8 March 2026 led to the adoption of the principle of individual taxation. This major reform will transform how couples are taxed in Switzerland and represents a key development for international estate planning and family law practitioners.
I. Individual taxation: a paradigm shift
By a majority of over 54%, the Swiss electorate approved the mandatory introduction of individual taxation for all taxpayers.
This reform puts an end to the joint taxation of married couples, which previously resulted in higher tax burdens due to progressive tax rates, particularly where both spouses earned similar incomes. From now on, each individual will be taxed separately, regardless of marital status.
This constitutes a major structural shift, aligning Switzerland with practices already established in many European countries. The implications are expected to affect:
- The distribution of income within couples;
- The consistency of wealth, inheritance and retirement planning strategies;
- The adaptation of cantonal tax laws.
II. The pensions system as a parallel issue
Although the 8 March votes did not directly address pensions, the topic remains central in Swiss political debate.
- Discussions have focused on a potential increase in taxation on withdrawals from the 2nd pillar and pillar 3a;
- No changes have been adopted to date, and the current tax framework remains unchanged.
This stability is a key factor for estate planning strategies, as pension assets often represent a significant portion of wealth transferred.
III. Key points for international estate planning
The 8 March votes confirm several important trends:
- A shift towards individual taxation of couples, promoting greater economic neutrality;
- Strong legal certainty, despite ongoing political debate;
- The continued importance of cantonal diversity, requiring more detailed analysis in cross-border situations.
13 March 2026
By Quentin Bärtschi, Kellerhals-Carrard Gstaad – Switzerland
