WEBVTT 00:00.691 --> 00:05.282 On 29 November 2026, Switzerland will vote. 00:05.282 --> 00:11.337 The Swiss electorate will decide, among other things, on the popular initiative "YES to fair federal taxes – also for 00:11.337 --> 00:15.320 married couples!", known for short as the "Fairness Initiative". 00:15.320 --> 00:20.319 It aims to abolish the tax disadvantage for married couples under direct federal tax. 00:20.319 --> 00:26.560 Married couples should no longer pay more than unmarried couples in a comparable economic situation. 00:26.560 --> 00:30.887 Marriage alone should not lead to a higher tax burden. 00:30.887 --> 00:38.863 The party "Die Mitte" submitted this initiative in 2024 with more than 120,000 signatures. 00:38.863 --> 00:45.840 Actually, the "Fairness Initiative" should have been put to voters together with the "Tax Justice 00:45.840 --> 00:50.170 Initiative (Individual Taxation)" on 8 March 2026. 00:50.170 --> 00:56.321 The "Evangelical People's Party" (EVP) writes in a media release dated 11 September 2026 that the Federal Council and 00:56.321 --> 01:03.757 Parliament had delayed the "Fairness Initiative" for so long that the two proposals could not be assessed at the same time. 01:03.757 --> 01:10.809 The electorate was therefore unable to choose between different options for abolishing the "marriage penalty". 01:10.809 --> 01:17.727 On 8 March 2026, individual taxation was adopted with 54 percent YES votes, thus partially 01:17.727 --> 01:22.024 abolishing the so-called "marriage penalty". 01:22.024 --> 01:28.375 In Switzerland, the unequal tax treatment of married couples is referred to as the "marriage penalty". 01:28.375 --> 01:34.308 As a result of this decision, married couples will in future have to submit two separate tax returns. 01:34.308 --> 01:37.805 Income and assets will be assessed separately. 01:37.805 --> 01:42.280 Dual-income couples with similarly high incomes benefit from this solution. 01:42.280 --> 01:48.380 However, single-income families and families with a small second income are now at an enormous disadvantage. 01:48.380 --> 01:54.251 If a caregiving person, for example, has no taxable income because they are not employed, they cannot claim 01:54.251 --> 01:57.729 their share of the child deduction for tax purposes. 01:57.729 --> 02:04.400 Marriage was abolished as an economic unit in which people take responsibility for one another. 02:04.400 --> 02:11.924 Now, on November 29, 2026, the "Fairness Initiative" is once again putting a tax proposal to a vote. 02:11.924 --> 02:20.560 In contrast to individual taxation, the "Fairness Initiative" proposes a simpler path, without a new family penalty: 02:20.560 --> 02:24.987 A clear principle is to be anchored in the Federal Constitution: 02:24.987 --> 02:33.657 "Married couples are assessed jointly for direct federal tax and must not be disadvantaged compared with other taxpayers." 02:33.657 --> 02:38.915 To this end, the initiative proposes a model of alternative tax calculation: 02:38.915 --> 02:45.667 "Married couples continue to submit a joint tax return and are assessed jointly as before. 02:45.667 --> 02:53.018 In addition, the tax administration calculates what their tax burden would be under the rules for unmarried persons. 02:53.018 --> 02:57.464 The lower of the two amounts is charged." 02:57.464 --> 03:02.940 The "Fairness Initiative" thus respects different life and employment models. 03:02.940 --> 03:08.634 How couples divide paid work and family work can change repeatedly over the course of their lives – for 03:08.634 --> 03:15.198 example through family phases, further education, job changes, self-employment, or caring for relatives. 03:15.198 --> 03:22.400 Anyone who reduces their working hours to care for children or relatives takes on responsibility for others. 03:22.400 --> 03:26.690 This work deserves appreciation and must not be disadvantaged for tax purposes. 03:26.690 --> 03:30.461 Those who provide care should not have to pay extra. 03:30.461 --> 03:38.283 Lilian Studer, party president of the EVP Switzerland and member of the initiative committee, puts it succinctly: 03:38.283 --> 03:43.438 "On March 8, the population decided that the 'marriage penalty' should be abolished. 03:43.438 --> 03:46.874 On November 29, she will decide how. 03:46.874 --> 03:54.680 The 'Fairness Initiative' is the last chance for a solution that does not disadvantage any family model." 03:54.680 --> 04:01.021 Anyone who wants to strengthen family work and abolish the "marriage penalty" equally for everyone with a 04:01.021 --> 04:07.480 fair solution should therefore definitely put a YES in the ballot box on November 29, 2026. 04:07.480 --> 04:12.002 The tax system should be oriented toward people – not the other way around.