Married couples are to be taxed individually

The law for the introduction of individual taxation is: Married people will soon pay taxes alone. However, a referendum is likely that how difficult the voting struggle becomes, the debate in the Council of States shows.

It is a business that always likes knife cutting edge: the introduction of individual taxation. Now the largest tax reform of the past decades has been on the home stretch. National and Council of States agree on how married couples should be taxed in the future- the law is ready for the final vote. But on Tuesday it took three prickly sheath of Council of States Andrea Caroni (FDP/AR). And an FDP Council of States that voted against his inner conviction.

But in turn. Individual taxation is a prestige business for the FDP. The FDP women have initiated the mammoth reform with a popular initiative. The Federal Council has drawn up a counter -proposal, FDP, GLP, SP and Greens have refined it and reduced tax losses to CHF 600 million. It is a compromise in which all sides had to let springs springs. The SP accepts that high earners have to pay fewer taxes; The FDP that tax increases occur in a few constellations. The National Council briefly approved the compromise in May.

The Council of States was on the train again on Tuesday. And the compromise would almost have failed due to FDP Council of States Martin Schmid. Because the last major controversy revolved around the handling of the children’s deduction in the new system of individual taxation.

The construction error and the solution

The Federal Council and the National Council want the children’s deduction to be increased from CHF 6,000 to CHF 12,000. And that he is divided in half between the parents. The consequence is: with no or a small second income, the deduction does not have any effect, it falls into nothing. Therefore, the majority of the preparatory Council of States voted for the child deduction to be transferred to the spouse so that it does not expire. For the supporters of individual taxation, this is not only systematic wrong, but it is also expensive. Tax failures would be increased by CHF 130 million.

Spicy: Martin Schmid voted in the preparatory commission for the transferability of the children’s deduction. If he had also represented this position in the council, Schmid would have brought his party’s prestige project to the crash.

The Graubünden FDP Council of States was very aware of this constellation. And that’s why he explained his dilemma and his solution. Schmid is actually one of the supporters of individual taxation. But he also finds the transferability of the children’s deduction correctly. Children cost – regardless of whether the parents are married or divorced or live in concubinates. This load has to be reduced. The transferability of the child’s deduction is fair. And moreover, it would increase the acceptance of the reform in a reform. The relief of parents is worth CHF 130 million.

Because he did not want to endanger the project and weighted the introduction of individual taxation higher, he then voted against his inner conviction. The “construction error” could then be remedied later with a change in the law. That is the way out of the dilemma.

The center announces the referendum

Schmid saved the template in the council. But Mitte parliamentary group leader Philipp Bregy announced on Tuesday that his party will take the referendum. Because the middle has launched an initiative, which also demands the abolition of tax marriage punishment, but wants to continue to tax married couples together.

The debate in the Council of States gave a foretaste of the voting struggle. SVP Councilor Hannes Germann, who rejects individual taxation, predicts his council colleague: «The children’s deduction becomes a killer argument against the template. Some children are worth the full deduction, the others only 50 or 60 percent? » And the center of the center Peter Hegglin from Zug duplicate: «Our society is based on children. This reform is a selfish project. »

What is the middle class?

The sound is set. The middle will denounce the bureaucracy and argue that double earners are relieved and medium -sized companies are burdened. An argument that the supporters do not leave: « The vast majority of the couples are relieved, » says FDP National Councilor Susanne Vincenz-Sacherer. The winners included not only couples who have a uniform distribution of income. The reform benefits from an income distribution of 70:30 percent.

About 14 percent of the couples will pay higher taxes with the reform. These are couples with a traditional roller division, which are privileged today, says Vincenz-Slacher. In fact, there are also couples who have to expect additional loads of up to 4,000 francs. « These are couples with a controllable income of CHF 500,000, » said SP Councilor Eva Herzog in the debate: « I think that’s not the middle class. »