Fine-tuning pre-trained models on targeted datasets enhances task-specific performance but often comes at the expense of generalization. Model merging techniques, which integrate multiple fine-tuned models into a single multi-task model through task arithmetic at various levels: model, layer, or parameter, offer a promising solution. However, task interference remains a fundamental challenge, leading to performance degradation and suboptimal merged models. Existing approaches largely overlook the fundamental role of individual neurons and their connectivity, resulting in a lack of interpretability in both the merging process and the merged models. In this work, we present the first study on the impact of neuronal alignment in model merging. We decompose task-specific representations into two complementary neuronal subspaces that regulate neuron sensitivity and input adaptability. Leveraging this decomposition, we introduce NeuroMerging, a novel merging framework developed to mitigate task interference within neuronal subspaces, enabling training-free model fusion across diverse tasks. Through extensive experiments, we demonstrate that NeuroMerging achieves superior performance compared to existing methods on multi-task benchmarks across both vision and natural language domains. Our findings highlight the importance of aligning neuronal mechanisms in model merging, offering new insights into mitigating task interference and improving knowledge fusion.