Individual taxation adopted - what is changing now
What does individual taxation mean?
Each person's income is now recorded and taxed separately. The joint taxation of married couples no longer applies. The aim of the reform is to ensure more equal tax treatment of different living arrangements.
Who is affected by the change?
The new regulation is particularly relevant for:
- Dual-earner couples with different incomes, especially those with children
- Businesses and the self-employed
- Investors
- International situations
Possible effects
opportunities
- in many cases more tax justice
- stronger incentives to earn a living
- tax structuring potential (e.g. wage vs. dividend payments)
Challenges
- Possible discrepancy between tax and law
- Effects on pension provision and asset structure
-Additional administrative burden for taxpayers and tax authorities
Implementation and next steps
The introduction will be gradual and requires legal adjustments at federal and cantonal level. For many households and businesses, it makes sense to reassess their tax situation.
Classification from an advisory perspective
The reform increases transparency and equal treatment. At the same time, it creates new structuring options - and therefore new planning requirements.
An early review of your personal tax, income and pension strategy provides clarity.
We will be happy to help you assess the impact on your personal and business situation.
