In 1984, Switzerland’s Federal Court ruled that this unequal treatment was unconstitutional when the disparity reached a certain level. This week the Federal Council, Switzerland’s executive, agreed the details of a plan to remove this ‘mariage tax penalty’. The Federal Council estimates that a further 15,000 second income earners will take up work once this tax penalty is removed. Under the current system parents enjoy preferential tax rates based on the number of children they have, helping to offset the marriage tax penalty. Currently, unmarried parents also qualify for this despite not suffering the ‘marriage tax penalty’.
Source: Le News March 22, 2018 13:52 UTC