Individual taxation: More jobs for women in Ticino? (cross-border guide)

Di Valerie Linc · Published on

The tax reform on individual taxation could create thousands of new jobs for women in Switzerland and Ticino.

Contesto

TL;DR - Swiss tax reform for individual taxation of married couples - Vote on March 8, 2026; could create 12,000-20,000 jobs - Impact on cross-border workers and Ticino's labor market ## Key facts - Cosa: Introduction of individual taxation for married couples in Switzerland - Quando: Vote scheduled for March 8, 2026 - Dove: Switzerland, with significant impact in Ticino - Chi: Affects married couples, especially women and cross-border workers - Impatto: Potential creation of 12,000-20,000 new full-time jobs due to increased female participation - Scadenza: Uncertainty about job availability and cantonal budget impact post-reform ## The tax reform proposal On March 8, 2026, the Swiss population will vote on an important tax reform: the introduction of individual taxation for married couples. Currently, spouses in Switzerland are taxed as a single entity, combining their incomes and often leading to a disproportionate application of progressive taxation. This system has been widely criticized for the so-called 'marriage penalty,' which can discourage the lower-earning partner—traditionally, and unfortunately, often women—from working. According to cited studies, if this reform passes, between 12,000 and 20,000 new full-time jobs could be created due to increased female participation in the labor market. The 2025 report by the IWP Institute estimates that 15,000 women could either enter the workforce or increase their working hours, while other analyses, such as those by Ecoplan and the Confederation, present similar figures. This change could have a significant impact in Ticino as well, where a considerable proportion of women work part-time or are inactive, often due to childcare costs and the tax burden on families.

Dettagli operativi

Implications for cross-border workers and the Canton of Ticino The individual taxation reform could also have significant repercussions for cross-border workers employed in Ticino. Many cross-border families could benefit from immediate tax advantages, particularly those where both spouses work. Reducing the tax burden on the second income might encourage more women to increase their working hours or re-enter the labor market. However, uncertainties remain. One of the main questions is whether there will be enough qualified and suitable jobs for women who decide to work more. In Ticino, the unemployment rate has historically been low, but the labor market in this border region heavily depends on demand in specific sectors, such as services and manufacturing. It will be crucial to monitor whether local companies can absorb the additional workforce, especially given recent tensions over cross-border salaries and the risk of wage dumping. Additionally, the reform's impact on the cantonal budget is not yet clear. Greater workforce participation could lead to increased tax revenues but might also put additional pressure on public services such as childcare facilities and cross-border public transportation. ## Recommended tools For an updated estimate, use the net salary calculator and the CHF-EUR exchange comparator.

Punti chiave

What changes for cross-border workers For cross-border workers, the introduction of individual taxation could make working in Switzerland more advantageous, especially for families where both spouses work or plan to do so. This could lead to an increase in applications for G permits, further boosting the flow of commuters through Ticino's border crossings, such as Brogeda and Gaggiolo. 💡 If you're a cross-border worker and want to understand how this reform might affect your tax situation, we recommend using our net salary calculator. This tool allows you to simulate your net salary in Switzerland, taking potential future tax changes into account. Also, check out our tax return guide to stay prepared for any regulatory changes. Stay updated on this topic and other relevant news for cross-border workers by regularly reading Frontaliere Ticino.

Punti chiave

[{"q":"How many new jobs could be created if the reform of individual taxation in Switzerland passes?","a":"Between 12,000 and 20,000 new full-time jobs, with 15,000 women potentially able to enter or increase their presence in the labour market."},{"q":"How could individual taxation influence the demand for childcare services in the Canton of Ticino?","a":"Individual taxation could increase female participation in the workforce, leading to an increase in demand for childcare services in Ticino. A 10-15% increase in demand for places in kindergartens is expected by 2028, according to estimates by the IWP Institute."},{"q":"Could the individual tax reform in Switzerland reduce the wage differences between cross-border workers in the canton of Ticino?","a":"Yes, according to studies, individual taxation could incentivize female participation in the workforce, reducing the pay gap. In Ticino, where 68% of women work part-time, the reform could lead to an average increase of 15-20% in household income for households with two incomes."},{"q":"How could the reform affect the costs of mobility for cross-border workers working in Ticino?","a":"The reform could increase G permits, increasing the demand for cross-border transport. Already today, 40% of cross-border commuters use the car to get around, but with more commuters there could be delays and overcrowding on trains and motorways, especially at the Brogeda and Gaggiolo crossings."},{"q":"Which sectors in the Canton of Ticino could benefit most from the increase in female employment after the reform?","a":"The tertiary (personal services, healthcare) and manufacturing (logistics, trade) sectors could benefit. In Ticino, 70% of women work in these areas. However, the shortage of skilled labor in some sectors, such as healthc...

Frequently Asked Questions
How many new jobs could be created if the reform of individual taxation in Switzerland passes?
Between 12,000 and 20,000 new full-time jobs, with 15,000 women potentially able to enter or increase their presence in the labour market.
How could individual taxation influence the demand for childcare services in the Canton of Ticino?
Individual taxation could increase female participation in the workforce, leading to an increase in demand for childcare services in Ticino. A 10-15% increase in demand for places in kindergartens is expected by 2028, according to estimates by the IWP Institute.
Could the individual tax reform in Switzerland reduce the wage differences between cross-border workers in the canton of Ticino?
Yes, according to studies, individual taxation could incentivize female participation in the workforce, reducing the pay gap. In Ticino, where 68% of women work part-time, the reform could lead to an average increase of 15-20% in household income for households with two incomes.
How could the reform affect the costs of mobility for cross-border workers working in Ticino?
The reform could increase G permits, increasing the demand for cross-border transport. Already today, 40% of cross-border commuters use the car to get around, but with more commuters there could be delays and overcrowding on trains and motorways, especially at the Brogeda and Gaggiolo crossings.
Which sectors in the Canton of Ticino could benefit most from the increase in female employment after the reform?
The tertiary (personal services, healthcare) and manufacturing (logistics, trade) sectors could benefit. In Ticino, 70% of women work in these areas. However, the shortage of skilled labor in some sectors, such as healthcare, could limit the immediate absorption of the new workforce.

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