01.10.2025
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. What is the impact of getting married in Switzerland on taxes? What else changes after your wedding day in terms of finances and insurance? We will show you what advantages getting married can have, as well as how it can have a negative impact on finances.
In Switzerland, there is still a “marriage penalty” for direct federal taxes, which the Federal Court refers to when married couples pay at least 10 percent more tax than cohabiting couples (unmarried couples) in the same economic situation would.
Although the cantons have for the most part eliminated this financial disadvantage by means of relief measures according to SRF, reforms are still under discussion when it comes to direct federal tax. It’s predicted that all taxpayers will in future be taxed individually, irrespective of their marital status. It remains to be seen whether a referendum will be held on the individual taxation system passed by the Federal Parliament, which would give the public the final say.
The reason for the “marriage penalty” is the fact that married couples are taxed jointly. Couples enter both their incomes in their joint tax return, and as these are added together when calculating how much tax they owe, couples end up in a higher progression level than if their salaries were taxed separately. This is because, when it comes to income tax, a higher percentage tax rate is applied to higher incomes. This means that people not only have to pay more tax on higher incomes in absolute terms, but in relative terms as well.
In addition to the “marriage penalty”, there is also a “marriage bonus”. In certain circumstances, spouses benefit from lower taxes essentially because they are assigned a lower tax rate than single people. This is the case if one spouse contributes considerably more towards a joint income than their partner. In this instance, their joint tax bill will generally be lower than if each spouse were taxed separately.
In addition to the “marriage penalty”, there is also a “marriage bonus”. In certain circumstances, spouses benefit from lower taxes because they are assigned a lower tax rate than single people. This is the case if one spouse contributes considerably more towards a joint income than their partner. In this instance, their joint tax bill will generally be lower than if each spouse were taxed separately.
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.
In any case, make sure you close gaps in coverage with OASI – for instance if the couple’s main earner reaches retirement age earlier than their partner who is not in employment.
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 at the time of their spouse’s death they have one or more children, or are at least 45 years old and have been 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 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).
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 any 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, at least a one-off compensation payment.
Cohabiting couples, on the other hand, come away empty-handed under the 1st pillar, and they cannot designate each other as beneficiaries in their will either. Whether benefits can be drawn from the pension fund depends on the pension fund itself. As a rule, certain preconditions must be met and the cohabiting partners must submit a declaration of beneficiary to the pension fund during their lifetime.
Yes, spouses and registered partners are the first beneficiaries. In second place (together with the descendants) is the person who has cohabited with the deceased person for the last five years without interruption until their death or the person who has to pay for the maintenance of one or more joint children.
The cohabiting partner is therefore in a worse position from a legal perspective because they must share with the descendants. However, cohabiting couples can name each other as beneficiaries. 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.
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.
