09.03.2026
If you’re thinking about getting married, it makes sense to give some serious thought to what the impact of saying “I do” will have on your finances and insurance. We will show you what the financial advantages and disadvantages are of getting married in Switzerland. In doing so, couples can get ready for their future together, even when it comes to this admittedly dry topic.
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In 2024, 36,800 couples got married in Switzerland. According to the watson news portal, couples in Switzerland like to get married on dates with repeating digits, usually in May or August. But these are by no means the most important facts and figures when it comes to marriage. Far more important are the effects of tying the knot on a couple’s finances. We will show you what advantages getting married can have, as well as how it can have a negative impact on finances.
On 8 March 2026, the Swiss electorate approved the introduction of individual taxation. This concludes the long chapter in Swiss tax law relating to the so-called marriage penalty, which has been a political controversy for many years. However, it will take some time before the new form of taxation is actually applied: implementation is considered complex and is expected to take place from 2032 at the earliest. The cantons and municipalities will also adapt their tax laws accordingly and redetermine their tax rates.
In future, married couples will no longer be treated as a single entity for tax purposes. Instead, each person will be taxed separately. Both spouses will submit their own tax return and pay tax on their own income in each case, for example from salary, pension or self-employment – regardless of the other person’s income.
Assets will also be registered individually. Assets and their income will be allocated to the spouses according to ownership. Joint bank accounts will in principle be divided up in half, whereas for properties, the entry in the land register will be definitive. It will only be possible to claim deductions individually.
Until individual taxation is implemented, married couples will be taxed jointly. This means that, in certain circumstances, married couples may pay more (or less) tax than unmarried couples in comparable economic situations.
There are also important differences between married couples and cohabiting couples when it comes to payments towards OASI and OASI pensions, and the biggest difference is only visible upon retirement.
Spouses who are not in employment do not have to pay any OASI/IV/EO contributions if their partners are in employment and pay at least twice the minimum amount in OASI contributions each year.
Married couples are faced with a form of marriage penalty when they reach OASI retirement age: old-age pensions are calculated based on factors including the average income earned. Whereas unmarried couples can draw their pension in full for each person, retired married couples can together receive a maximum of 150 percent of the maximum OASI pension for individuals.
Missing years of contributions can lead to a reduction in the OASI pension at a later date. Make sure you close any gaps in your OASI contributions. However, missing OASI contribution years can only be compensated within the last five years.
In the event of a spouse passing away, married couples are better covered than cohabiting couples. Specifically, the bereaved spouse will receive survivor’s benefits under the 1st pillar (OASI).
The following preconditions apply:
Women are entitled to a widow’s pension if, on the death of their spouse, they have one or more children or are 45 years old and were married for at least five years.
Men receive a widower’s pension if they have one or more children at the time of their spouse’s death.
In the case of female same-sex marriages, the surviving spouse is entitled to a widow’s pension, provided that she satisfies the aforementioned widow’s pension requirements.
In the case of male same-sex marriages, the surviving spouse receives a widower’s pension, provided that he fulfils the aforementioned requirement for a widower’s pension.
Cohabiting couples: the surviving partner is not entitled to a widow(er)’s pension from the 1st pillar.
Widowed persons who have been married receive a widow(er)’s pension from the 2nd pillar (pension fund), provided that the surviving spouse is responsible for paying the maintenance of at least one child at the time of the spouse’s death, or is older than 45 and the marriage lasted at least five years; otherwise, they receive at least a one-off compensation payment, provided this is stipulated in the relevant pension fund regulations.
Whether or not the bereaved cohabiting partner can draw benefits from the pension fund depends on the pension fund. As a rule, certain preconditions must be met, and the insured person must notify their cohabiting partner of a declaration of beneficiary to the pension fund during their lifetime.
The first beneficiary is always the surviving spouse or the surviving registered partner. They receive all the retirement capital (first-place or primary beneficiary). If there are no beneficiaries in first place, the second-place beneficiary moves up a place. These beneficiaries include:
Pension solution holders in second place can select one or more beneficiaries (including cohabiting partners who meet these requirements) and determine their entitlements.
It’s always worth paying into the 3rd pillar, regardless of marital status. This is because you can save with tax benefits, helping provide towards a more financially relaxed old age.
Spouses in Switzerland are also usually at an advantage when it comes to inheritance tax. This is because, depending on the provisions in each canton, inheritance and gift tax are either significantly lower for spouses or non-existent. Generally speaking, the spouses of testators are exempt from inheritance tax, whereas unmarried couples are subject to it.
Both spouses are liable for their own debts alone and only with their own assets. If a spouse signs a car lease contract or rental agreement by themselves, their partner cannot be held liable for the lease payments. Debts for the family’s current needs, such as food, household expenses or health insurance premiums, are excluded by law. In this case, the spouses are jointly liable.
Registered partnership was a legal option that allowed same-sex couples in Switzerland to officially acknowledge their relationship. Following the adoption of “Marriage for all” in a nationwide popular vote, same-sex couples have been able to marry or have their registered partnership converted into a marriage since 1 July 2022. New registered partnerships can no longer be entered into, however.
For registered partnerships, the separation of property regime usually applies, unless a notarized contract of property has been agreed upon. Until individual taxation has been implemented, the partners will submit their tax return jointly and be taxed in the same way as married couples. In the event of death, the rights are the same as for spouses – for example, with regard to inheritance law and OASI and pension fund benefits.
What’s best: a joint account, separate accounts, or even three accounts? We will show you which account model is most suitable in which circumstance.
