It’s the separation that counts, not the bank account or credit card

A woman and her husband actually lived separately in 2017 and 2018. The woman argued to the tax authorities that she was not yet financially independent because she did not have her own bank account and used her husband’s credit card.

She therefore requested a joint tax assessment for these years. The court rejected her appeal, as the de facto separation was sufficient grounds for separate taxation. Financial dependence did not alter this.

Conclusion: Even if a person is still financially dependent on their partner after separation, they are treated as separated for tax purposes if the separation has actually taken place. (Source: BGE 9C_277/2024 of 27 May 2024)