Individual taxation/couple and family taxation

However, the estimate of the financial impact in the dispatch of 21 March 2018 on the amendment of the Federal Act on Direct Federal Taxation (Balanced Couple and Family Taxation) remains unchanged. The Federal Council was informed of this at its meeting on 15 June 2018. In addition, Federal Councillor Ueli Maurer has ordered an external audit. According to the corrected estimates, around 454,000 two-earner couples will be affected by the tax penalty. According to the previous estimate of the Federal Tax Administration (FTA), there were around 80,000 two-earner couples. However, this estimate did not include two-earner couples with children. In order to ensure that all figures are based on the same statistical basis (reference year 2013), the FTA has also updated the estimate for the affected childless dual-earner couples. According to this update, 148,000 married couples are now affected.

The estimate of the number of retired couples affected remains valid. Around 250,000 retired couples are affected by the marriage penalty. This means that a total of around 704,000 married couples are affected. In the message to the Federal Act on the Elimination of Marriage Penalties, this figure was put at 330,000. However, in estimating the financial impact of the Federal Council's reform proposal (annual reduction in direct federal tax revenue of CHF 1.15 billion), two-earner couples with children were taken into account. The estimate of the financial impact of the reform is therefore still correct. Federal Councillor Ueli Maurer has ordered an external review of the FTA's estimation methods and existing statistical material.