Tax glossary
Joint assessment of married couples (Gemeinsame Veranlagung)
Joint assessment means that married couples and registered partners file a single tax return and are taxed on their combined income and assets.
Married couples living together are taxed in Switzerland as one economic unit. The income and assets of both partners are added together and declared in a single tax return. The same applies to registered partnerships. Unmarried couples, by contrast, each file their own return — even if they live together and share a household.
To prevent the combined income from being taxed at excessively high progressive rates, canton and Confederation apply corrections. In the Canton of Zurich, married couples are taxed on the married scale, which is considerably milder than the basic scale. There is also a deduction if both spouses work: up to CHF 6,100 in the canton, and for federal tax 50 percent of the lower income, at least CHF 8,600 and at most CHF 14,100. Federal tax adds a married couple's deduction of CHF 2,800 (all figures for the 2025 tax period).
Joint assessment is set to end: on 8 March 2026, Swiss voters approved individual taxation. In future, everyone will file their own tax return regardless of marital status. The switch takes time, though — the cantons have to adapt their laws, with a deadline of 2032 at the latest. Until then, the current system continues unchanged.
What joint assessment means in practice
Joint assessment has procedural and financial consequences that go beyond the tax bill.
- One tax return, signed by both spouses
- Income and assets of both partners are combined, regardless of the marital property regime
- One tax bill; spouses are in principle jointly liable, but only for their own share if one partner is insolvent
- Both spouses receive the assessment notice and can file an objection
- Minor children's income (other than earnings from work) is attributed to the parents
Marriage, separation, divorce and death
What counts is the situation at the end of the tax period. If you marry in December, you are assessed jointly for the whole year. If you separate or divorce during the year, you are taxed separately for the whole year.
If one spouse dies, the couple is assessed jointly up to the date of death. From the following day, the surviving partner is taxed alone and files a separate return for the rest of the year.
- Marriage during the year: joint assessment for the whole year
- Separation or divorce during the year: separate assessment for the whole year
- Death of a spouse: two assessments — jointly up to the date of death, then individually
Marriage penalty and marriage bonus
Whether a couple pays more or less tax after marrying depends on how their income is split. Single-earner couples usually benefit from the married scale. With two similar, higher incomes, however, the burden can be greater than for two unmarried partners — particularly for direct federal tax. This unequal treatment was the main driver behind the move to individual taxation.
Example: getting married in October
A software engineer (net salary CHF 90,000) and a primary school teacher (net salary CHF 60,000, 70 percent workload) from Winterthur marry in October. They file one joint return for the entire tax year, and their incomes are combined to CHF 150,000.
In the canton they benefit from the married scale and the dual-income deduction of CHF 6,100; for federal tax, they get the married couple's deduction of CHF 2,800 and a dual-income deduction of 50 percent of the lower income — capped here at the maximum of CHF 14,100. Despite the progression caused by combining incomes, their total burden is similar to what they paid as two single people. Important: both salary certificates, both pillar 3a confirmations and all accounts of both partners go into the same return.
Frequently asked questions: Joint assessment of married couples (Gemeinsame Veranlagung)
Can married couples choose to be taxed separately?
Not under current law. As long as the marriage exists legally and in fact, joint assessment is mandatory. This will only change with individual taxation.
What if one spouse is taxed at source?
If one spouse is Swiss or holds a C permit, the other is also assessed through the ordinary procedure, and the tax deducted at source is credited. The details depend on your residence status.
Who signs the tax return?
Both spouses. If only one signs, the tax office will ask for the second signature. When filing online via ZHprivateTax, you confirm submission with the release code.
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