Hi
For married people won’t matter since your income is lumped together.
If you are not married you can only transfer a fix amount of money without taxes to a non-relative person. Usually around 5000 chf but it’s cantonal law so it may vary.
If you want to give more money to your partner you have to write a loan document (even on a napkin) at whatever interest you want, usually 0% interest loan for your partner. Then you have to keep the credit amount on your wealth and declare eventual interest (if you don’t go the 0% route) as income on your taxes.
In exchange your partner must declare the same amount as debit and can even write off the interest from his income. If invest that money of course h must report the ETF shares he bought. So in the end is more or less a 0 gain game, particularly if you give a loan to your partner of 0%. Is just that this is a completely legal way of avoid taxation for money transfer to non relative, which would count as private donation.
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