Household wages earned before marriage are taxable

In its ruling of February 21, 2023, the Administrative Court examined the tax treatment of a so-called household wage in the year of marriage. This was a wage paid by one spouse to the other in the year of marriage. In the present case, the husband paid his future wife a wage of around CHF 37,000 before the marriage, which was documented by a wage statement. The issue in dispute was whether this wage was taxable as income from employment.

Court ruling:

1. Before marriage: The household wage is considered taxable income for the recipient, as the marriage had not yet taken place.
2. After marriage: The household wage is no longer treated as taxable income, as the maintenance obligations of marriage apply and the wage is considered part of the marital support.

For tax purposes, spouses are considered an economic unit for the entire year from the date of marriage (cut-off date principle). However, this does not mean that a fictitious year-long marriage is assumed.