SMEs: Benefits for spouses

Spouses who work together at a company enjoy a certain number of benefits, particularly in terms of taxation.

If your spouse works at the same company, you can deduct his/her airfare and salary. The tax allowance granted to couples when both spouses receive an income can also be applied. Salaries, however, are still liable for tax. Some cantons grant a special discounted rate for couples who work in the same profession or at the same company.

If the income of both spouses is relatively high (around CHF 140,000 or more), it is possible to open an additional account with the company’s pension fund and Pillar 3a (associated pension scheme). Individuals who do not wish to manage their own pension fund may join their professional association’s scheme or open an occupational pension (OP) account with a bank or insurance company.

If both spouses are personally liable or are backers, it is possible to pay the maximum permissible (CHF 33,408 - 2011 status) into a Pillar 3a account. When this is the case, membership in a pension fund is not permitted.

Last modification 17.08.2018

Top of page

https://www.kmu.admin.ch/content/kmu/en/home/concrete-know-how/finances/taxes/tax-exempt/spouses.html