Can I deduct childcare costs on my Swiss tax return?

Switzerland allows a deduction for third-party childcare costs (Kinderdrittbetreuungskosten) — costs paid to external carers such as day nurseries (Krippe), childminders (Tagesmutter), after-school care, and day camps. The deduction applies when both parents (or the single parent) are employed, in education, or incapacitated. The care must be for children under 14 years of age.

At the federal level, the maximum deduction is CHF 25,500 per child per year (as of 2023, increased from CHF 10,100). Cantons set their own limits, which vary considerably — some are more generous, others lower than the federal cap. The deduction is distinct from the child allowance (Kinderabzug), which is a flat deduction per child regardless of actual childcare spend.

To claim the deduction, you need documentation: receipts or annual statements from the care provider. Informal arrangements — paying a relative or neighbour who is not registered — generally do not qualify unless the caregiver declares the income and an employment relationship exists. For families with two earners or a single parent working full-time, the deduction can reduce the tax bill meaningfully given the high cost of Swiss childcare.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.