Swiss tax changes from 2027: the federal adjustment, Vaud and the timeline for individual taxation
The amendments for the 2027 federal tax year will appear in the tax returns to be filed in 2028. Vaud’s cantonal taxation and individual taxation, relevant from 2032, are separate matters.
The amendments to direct federal tax apply to the 2027 tax year and will first appear in tax returns submitted in 2028, as announced by the Swiss Federal Department of Finance (EFD). The federal adjustment must be considered separately from Vaud canton’s taxation and the individual taxation reform: in the latter case, separate tax returns for married couples will become relevant from 2032.
2027 federal tax adjustment: rates and deductions
For direct federal tax (direkte Bundessteuer) two years must be distinguished. The 2027 tax year is the period to which the amendments apply, while 2028 is the year in which the tax return is filed and the amendments first appear in the returns. The 2028 filing date therefore does not mean that the amendments apply to the 2028 tax year.
Source: EFD.
Federal tax rates and deductions must not be confused with the cantonal tax year. The federal adjustment for 2027 alone does not mean that Vaud or any other canton will change its own taxation in the same way.
Amounts affecting families and individuals
A family’s or individual’s expected tax burden cannot be determined solely from the year of the change. The specific thresholds for tax brackets and deductions are what matter. For families, the child deduction (Kinderabzug) and childcare deduction (Kinderbetreuungsabzug) may also be relevant.
The timeline for the 2027 federal tax year and the return to be filed in 2028 provides a reliable guide to which period’s rules must be taken into account. However, it does not allow a general tax saving applicable to every household to be calculated.
Source: EFD.
Vaud canton: separate from the federal change
Vaud canton’s taxation must be examined separately from the adjustment to direct federal tax. A change to the federal rates does not automatically mean an identical change to the cantonal rates. The effects at the two levels therefore cannot be treated as a single percentage reduction in tax.
Expected effects of individual taxation from 2032
Individual taxation (Individualbesteuerung) takes place on a different timeline from the 2027 tax adjustment. According to an EFD interview with a member of the Bundesrat, married couples will file separate tax returns; this change will be relevant from 2032. It should therefore not be treated as an amendment applicable to the 2027 tax year.
The future obligation to file separately does not, in itself, indicate how the tax burden of a particular married couple will change. The 2027 federal adjustment and the reform relevant from 2032 concern two different points in time.
Sources
Swiss Federal Department of Finance (EFD) — amendments applicable to the 2027 tax year
Swiss Federal Department of Finance (EFD) — interview on individual taxation
In Brief
The 2027 amendments to direct federal tax apply to the 2027 tax year and will first appear in the tax returns to be filed in 2028. Vaud’s cantonal taxation must be considered separately, while separate tax returns for married couples will become relevant from 2032 under the individual taxation reform.
Key Takeaways
- The 2027 tax year and the 2028 tax filing year are not the same: the amendments apply to the 2027 period but will first appear in tax returns in 2028.
- The rates and deductions for direct federal tax do not automatically correspond to Vaud’s cantonal taxation.
- The tax burden for individual families or taxpayers depends on the tax brackets and specific deduction thresholds; no general savings amount can be calculated.
- Separate tax returns for married couples form part of the individual taxation reform and will be relevant from 2032.
Frequently Asked Questions
When will the 2027 federal tax adjustment appear?
The amendments apply to the 2027 tax year and will first appear in the tax returns to be filed in 2028.
Does the change in federal tax automatically change taxation in the canton of Vaud as well?
No. Vaud’s cantonal taxation must be examined separately, as a change in federal rates does not automatically imply the same cantonal change.
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