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Liability of spouses for tax debts

Liability of spouses for tax debts

In Switzerland, the joint income and assets of married couples are summarised and taxed jointly. The tax return of married couples is signed by both spouses and both spouses are jointly and severally liable for their tax debts. This means that the tax authorities can claim the full amount from either one or the other. This applies regardless of who earned the income or who completed the tax return. If one spouse has tax debts and is unable to pay them, the tax authorities can draw on the assets of the other spouse.

If one spouse becomes insolvent, joint liability is cancelled. If the spouses are separated at the time the tax debt is incurred, the «innocent» spouse may be exempt from liability under certain circumstances. They must prove that they had no influence on the partner’s finances. The exact regulations on the liability of spouses for tax debts vary from canton to canton.

Important: In order for joint liability to be cancelled in the form of a liability decree, an application must be submitted because the office does not act on its own initiative. The application can be made during the assessment or reference procedure, i.e. when the legally binding assessment has already been received. The spouse’s inability to pay must be proven in the application.