In its current form, the cantonal tax law provides that “spouses who live in a common household are jointly and severally liable for the total amount of tax”. Problem: if the spouses separate and there are tax debts dating back to the time when they lived together, nothing in Vaud law allows the solidarity clause to be waived. In short: if one of the two people refuses to pay their share, it is their former half who will have to pay.
The canton of Vaud is one of the last in the country, and the only one with Neuchâtel in French-speaking Switzerland, to maintain this practice, which has been abolished for more than 20 years at the level of direct federal tax. To remedy this, the Vaud Council of State therefore wants to amend the law as follows: “When spouses do not live in a common household, joint and several liability ceases for unpaid tax amounts resulting from joint taxation”. In other words, each of the separated spouses will have to pay a share of the joint tax debt. This share is set by a decision of the tax authority itself based on the responsibility of each.
The draft amendment was sent to the Grand Council for validation.
