Marriage, the Government against the Centre's initiative

Context

TL;DR

• The Federal Council and Parliament call for the text to be rejected
• The vote on the initiative is scheduled for November 29
• The text concerns direct federal tax
• The Government points to lower revenues of up to 3 billion a year

Key facts

• Initiative → «Enough with marriage discrimination»
• Position → Federal Council and Parliament: reject
• Vote → November 29
• Tax → direct federal tax
• Proposed rule → joint taxation of married couples
• Method → most advantageous tax calculated automatically
• Contact person → Karin Keller-Sutter, Department of Finance
• Estimate → up to 3 billion francs less per year, depending on implementation

The proposal put to a vote

In view of the November 29 vote, the Federal Council and Parliament recommend rejecting the Centre's initiative «Enough with marriage discrimination». For direct federal tax, the text provides for maintaining joint taxation of married couples, who should not receive less favorable treatment than unmarried couples.

The proponents' proposal is limited to this level of taxation, but contains two elements. The first is confirmation of joint taxation for married couples. The second is an alternative calculation method, whereby the tax authorities would automatically apply the tax amount most advantageous for the couple.

The text therefore places the comparative treatment of couples at the forefront: it calls for married people to remain subject to joint taxation and for the result not to be less favorable than that for unmarried couples. The section on automatic calculation complements this request by indicating how the amount should be determined.

The position of the Federal Council

Karin Keller-Sutter, the Federal Councillor responsible for the Department of Finance, considers the proposal obsolete. The reason given is the move to individual taxation, approved by the people in March 2026. For the Federal Councillor, this move makes the Centre's proposal obsolete.

The Government raises both a financial and an institutional objection. In its view, approval would introduce different systems between the Confederation and the cantons. In addition, tax revenue could decrease by a maximum of three billion francs per year, depending on how it is implemented.

The figure is therefore tied to the implementation scenario and is not presented as an amount already defined. The political comparison remains between the solution supported by the proponents, based on automatic calculation of the most advantageous tax, and the individual taxation referred to by Keller-Sutter.

To follow the issue without conflating the different levels, one can consult dichiarazione delle imposte: the text put to a vote, however, specifically concerns direct federal tax.

Operational details

The practical issue: three tax levels

To understand the practical effect of the text, the levels of Swiss taxation must be kept separate. The system comprises direct federal tax, cantonal taxes and municipal taxes. Each canton has its own law and its own multiplier; municipalities apply a multiplier to the cantonal level. The initiative described by the source concerns the first level, while the Government warns of the risk of different systems between the Confederation and the cantons.

A proposal, not a single method for every tax

This distinction changes how the promised benefit should be understood. For a married couple, the promoters' method would automatically calculate direct federal tax based on the most advantageous amount. Based on the available content, this does not result in a single method for every Swiss tax: the text refers to the DFT, and the very objection raised by the Government presupposes the possible coexistence of different systems.

The practical comparison breaks down as follows. On the one hand, there is the principle: married couples remain taxed jointly and not less favorably than unmarried couples. On the other, there is the mechanism: the tax authority automatically applies the most advantageous amount. In the background is the political alternative mentioned by Karin Keller-Sutter, namely individual taxation approved by the people in March 2026.

The table does not anticipate the outcome of the vote. It serves to prevent a proposal concerning the DFT from being turned into an automatic change to all tax calculations. The estimate of lower revenues of up to three billion francs a year should also be read as a Government assessment linked to implementation, not as a cost assigned to each couple.

To make a personal comparison without confusing the levels, one can start with calcolatore delle imposte, separating the federal level from the cantonal and municipal levels.

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Key points

Four steps for reading the vote

The most concrete action for anyone following the dossier is to organize the available information by tax level and date. The initiative is put to a vote on November 29; the move to individual taxation, approved by the people in March 2026, is instead the reference Karin Keller-Sutter uses to judge the proposal to have been superseded. The two references must be kept separate.

1. Identify the level

If the question concerns the text of the Centre, the reference is direct federal tax. It should not be confused with the cantonal or municipal calculation: these levels have their own rules, while the municipal multiplier is applied at the cantonal level. This initial separation prevents attributing to the proposal a scope that the source does not indicate.

2. Read the mechanism

The promoters' request concerns married couples taxed jointly and the comparison with unmarried couples. The alternative method provides for the tax authorities to automatically calculate and apply the amount most advantageous for the couple. This is the point to isolate when assessing the content of the initiative.

3. Mark the political dates

The vote is scheduled for November 29. Separately, the move to individual taxation was approved by the people in March 2026; Karin Keller-Sutter cites it as the reason why the proposal would now be superseded. The two pieces of information describe different political paths and should not be merged into a single operational deadline.

4. Verify the local level

According to the source, the measure could affect relations between the Confederation and the Cantons and reduce tax revenues by up to three billion francs per year, with the amount linked to the methods of implementation. For cantonal and municipal taxes, the operational reference is the cantonal administration; the text of the initiative, however, concerns direct federal tax.

This outline avoids two practical errors: reading the maximum figure as a personal sum and attributing an immediate change in all taxes to the vote. The estimate of three billion concerns possible lower tax revenues for the Government and depends on implementation; it is not an amount indicated for a single couple. To prepare a comparison for your own budget, use the calcolatore delle imposte

Source: rsi.ch