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| Actually you take any figures and the tax rate (B) after combining the spouses income is much higher than the individual tax rate (A) on their respective incomes.
For ex. both are earning 100,000 per yr, and their individual tax rate (A) is 17.55% according to bareme 2008, which is 17,550. Total income tax = 17,550 X 2 = 35100.
Now, if you look other way round, their collective income is 200,000 so the tax rate for married (B) is 21.85%, comes out to be 43,700. | |
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Yep, that's about right.
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| I, personally, don't think this is the way taxes are calculated for married working couples taxed at source. | |
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Well, so how do you think they are calculated then?!
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| Also, they can't fill the full tax return with all deductions etc, so what's the criteria employed by tax authorities to do the tax correction. | |
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Just because you don't like it doesn't mean it's wrong. The criteria are very simple - add the two incomes together, and apply the tax rate. Any deductions such as number of kids or payment into 2nd pillar are taken into account if you fill in the proper form.
By the way, yes, in Switzerland married couples pay more than unmarried couples - it is not something only taxed at source foreigners have to put up with. Income splitting has gone down the drain on the federal level, and on the cantonal level there's no talk of splitting yet.