A quick question that doesn't appeared to be answered here yet. I understand that if you earn more than about 120k per year (although this varies slightly between cantons) then you have to file a tax return. Furthermore, if you are married then you if you file a return then you must do so together. Therefore, does this mean that if you are married then the rule to file a return applies if your joint, total income sums to more than 120k (in which case, we might have to file a return) or is it still dependent on whether either of you individually earns more than 120k (in which case, we would not)?