{"id":245986,"date":"2026-10-28T11:18:35","date_gmt":"2026-10-28T10:18:35","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=245986"},"modified":"2026-10-28T11:18:35","modified_gmt":"2026-10-28T10:18:35","slug":"imposition-of-a-new-vote-for-married-couples","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/imposition-des-couples-maries-une-nouvelle-votation\/","title":{"rendered":"Taxation of married couples: a new vote"},"content":{"rendered":"

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Le 8 mars 2026, le peuple suisse a accept\u00e9 l’imposition individuelle \u00e0 54,23% des voix. Cette r\u00e9forme pr\u00e9voit que chaque personne remplisse d\u00e9sormais sa propre d\u00e9claration d’imp\u00f4t et soit tax\u00e9e s\u00e9par\u00e9ment, ind\u00e9pendamment de son \u00e9tat civil. Elle vise \u00e0 supprimer la p\u00e9nalisation fiscale du mariage, soit les situations dans lesquelles des couples mari\u00e9s paient plus d’imp\u00f4ts que des couples non mari\u00e9s dans une situation \u00e9conomique comparable.<\/em><\/p>\n

Cette r\u00e9forme entrera en vigueur en 2032, le Conseil f\u00e9d\u00e9ral ayant r\u00e9cemment d\u00e9cid\u00e9 de laisser aux cantons le plus de temps possible pour prendre les mesures d\u2019impl\u00e9mentation n\u00e9cessaires.<\/em><\/p>\n

Ceci dit, le 29 novembre 2026, le peuple suisse revotera sur le th\u00e8me de la p\u00e9nalisation fiscale du mariage. Il ne s’agit pas d’un compl\u00e9ment \u00e0 la r\u00e9forme de mars dernier, mais d’une initiative populaire distincte, d\u00e9pos\u00e9e par le Centre, qui propose un mod\u00e8le diff\u00e9rent pour atteindre le m\u00eame objectif.<\/em><\/p>\n

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Deux mod\u00e8les en pr\u00e9sence<\/h2>\n

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L’imposition individuelle, accept\u00e9 le 8 mars 2026<\/h3>\n

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Cette r\u00e9forme, d\u00e9j\u00e0 vot\u00e9e et accept\u00e9e, pr\u00e9voit que chaque personne soit impos\u00e9e s\u00e9par\u00e9ment, ind\u00e9pendamment de son \u00e9tat civil. Cette r\u00e9forme s\u2019appliquera tant pour l\u2019imp\u00f4t f\u00e9d\u00e9ral direct que pour les imp\u00f4ts cantonaux et communaux. Elle impliquera une refonte enti\u00e8re du syst\u00e8me de taxation des individus.<\/p>\n

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L’initiative du Centre, soumise au vote le 29 novembre 2026\u00a0<\/h3>\n

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L’initiative \u00ab Pour enfin en finir avec la discrimination du mariage ! \u00bb propose quant \u00e0 elle d’inscrire dans la Constitution le principe de l’imposition commune des couples mari\u00e9s. C\u2019est donc le contraire du texte accept\u00e9 le 8 mars dernier.<\/p>\n

La mise sur pied d\u2019\u00e9galit\u00e9 des couples mari\u00e9s et de ceux non-mari\u00e9s serait assur\u00e9e par le m\u00e9canisme suivant : les couples mari\u00e9s continueraient de remplir une d\u00e9claration commune. L’administration fiscale calculerait ensuite deux montants, celui de l’imposition commune et celui qui s’appliquerait si le couple n’\u00e9tait pas mari\u00e9, puis retiendrait le montant le plus bas.<\/p>\n

Concr\u00e8tement, ce syst\u00e8me ne d\u00e9savantagerait aucun couple par rapport \u00e0 la situation actuelle : les couples \u00e0 un seul revenu conserveraient l’avantage de l’imposition commune, puisque ce calcul resterait le plus favorable pour eux, tandis que les couples \u00e0 deux revenus comparables se verraient appliquer le second calcul, plus avantageux dans leur cas.<\/p>\n

Sur le plan de la mise en \u0153uvre, en cas d’acceptation de l’initiative du Centre, la loi devrait entrer en vigueur dans les trois ans, faute de quoi le Conseil f\u00e9d\u00e9ral appliquerait un calcul alternatif par voie d’ordonnance.<\/p>\n

Le syst\u00e8me propos\u00e9 par l\u2019initiative du Centre serait donc en contradiction avec le principe de l\u2019imposition individuelle accept\u00e9 en mars dernier. A noter aussi que, \u00e0 la diff\u00e9rence de l\u2019imposition individuelle, ce m\u00e9canisme ne s’appliquerait qu’\u00e0 l’imp\u00f4t f\u00e9d\u00e9ral direct et non aux imp\u00f4ts cantonaux et communaux. De plus, l\u2019initiative du Centre a pour but de cr\u00e9er une base constitutionnelle.<\/p>\n

Le Conseil f\u00e9d\u00e9ral ainsi que le Parlement, National et Conseil des \u00c9tats confondus, rejettent l’initiative du Centre, en faisant valoir que l’imposition individuelle supprime la p\u00e9nalisation du mariage \u00e0 tous les niveaux (f\u00e9d\u00e9ral, cantonal, communal) et non au seul niveau f\u00e9d\u00e9ral. Le Centre, de son c\u00f4t\u00e9, met en avant le fait que son mod\u00e8le conserve la d\u00e9claration commune existante et ne requiert pas de refonte des l\u00e9gislations fiscales cantonales, contrairement \u00e0 l’imposition individuelle qui imposera \u00e0 chaque canton de revoir ses lois, ses bar\u00e8mes et ses d\u00e9ductions.<\/p>\n

L\u2019\u00e9lectorat tranchera le 29 novembre prochain.<\/p>\n

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Ce que change l’imposition individuelles pour les couples<\/h2>\n

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Pour mieux comprendre ce qu’implique l’imposition individuelle, consultez notre article Imposition individuelle : une r\u00e9forme juste et \u00e9quilibr\u00e9e ?<\/a> <\/span>Publi\u00e9 avant la votation du 8 mars.<\/p>\n

Pour rappel, cette r\u00e9forme profite surtout aux couples mari\u00e9s dont les revenus des deux conjoints sont similaires. \u00c0 l’inverse, elle cr\u00e9e de nouvelles in\u00e9galit\u00e9s pour les couples \u00e0 un seul revenu ou dont les revenus divergent fortement, qui verraient leur charge fiscale augmenter. Elle implique aussi une charge administrative suppl\u00e9mentaire, puisque chaque conjoint devra remplir sa propre d\u00e9claration.<\/p>\n

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Prochaines \u00e9tapes<\/h2>\n

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La loi sur l’imposition individuelle, accept\u00e9e en mars, entrera en vigueur en 2032, quoi qu\u2019il arrive. En cas d\u2019acceptation de l\u2019initiative du Centre, la situation juridique sera cependant compliqu\u00e9e. En effet, vu le rang constitutionnel de cette derni\u00e8re, les contribuables pourraient se trouver dans une situation o\u00f9 le calcul alternatif serait appliqu\u00e9 au niveau f\u00e9d\u00e9ral (imp\u00f4t f\u00e9d\u00e9ral direct) tandis que les cantons, dans le cadre de leurs imp\u00f4ts, appliqueraient l\u2019imposition individuelle.<\/p>\n

Cette situation serait juridiquement difficilement tenable, tout particuli\u00e8rement au niveau de la perception. Pour \u00e9viter cela, le Parlement devrait reprendre le dossier afin d\u2019abroger ou modifier la loi sur l\u2019imposition individuelle, et ce avant son entr\u00e9e en vigueur en 2032. Les citoyens suisses sont encore loin de la fin\u2026<\/p>\n

A l\u2019heure actuelle aucune mesure urgente n’est requise, mais il est utile d’anticiper l’impact de ces deux mod\u00e8les sur sa propre situation, notamment en mati\u00e8re de planification de la retraite et de r\u00e9partition des revenus au sein du couple.<\/p>\n

Pour approfondir ces questions, notre Guide fiscal 2026 propose un panorama des principales r\u00e8gles et \u00e9volutions de la fiscalit\u00e9 suisse. T\u00e9l\u00e9chargez-le gratuitement.<\/p>\n

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Derni\u00e8res actualit\u00e9s<\/h2>\n

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Notre d\u00e9partement fiscalit\u00e9 se tient \u00e0 votre disposition pour toute question.\u00a0<\/h3>\n

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The taxation of married couples is at the heart of the Swiss tax debate. While individual taxation was accepted in March, a new vote is scheduled for November 29, 2026. What are the two proposed models and their implications for taxpayers? Our experts provide an overview.<\/p>","protected":false},"author":10,"featured_media":245989,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[155,179,300,259,156],"actualite-theme":[71],"class_list":["post-245986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-imposition","tag-imposition-des-couples-maries","tag-imposition-individuelle","tag-impots","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nImposition des couples mari\u00e9s : une nouvelle votation - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Imposition individuelle ou commune : quels enjeux pour les couples mari\u00e9s en Suisse ? 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