Switzerland Sets Effective Date for Change from Joint to Individual Assessment for Married Couples and Registered Partners

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"…