What family-related deductions can I claim on a Swiss tax return?

Switzerland provides a range of family-related deductions at both federal and cantonal levels. The federal child deduction (Kinderabzug) is CHF 6,700 per dependent child under 18 (or in education up to 25) per year on the federal direct tax return. Cantonal deductions are set separately by each canton and are often more generous. Some cantons also allow a deduction for children in higher education beyond the standard age cutoff.

Alimony or maintenance payments made to a former spouse are fully deductible by the paying party and must be declared as taxable income by the receiving party at the federal level. Child maintenance payments made to a co-parent are not deductible for the paying parent and are not taxable for the recipient parent — the child deduction typically goes to the parent with custody. Insurance premium deductions (Versicherungsabzug) include an additional amount per child, typically CHF 700 per child at the federal level.

Single parents receive a special single-parent deduction at the federal level (CHF 2,600 per year) in recognition of higher household costs. Married couples filing jointly cannot claim this deduction. Childcare costs paid to third-party providers are deductible separately under the Kinderdrittbetreuungskosten deduction, up to the federal cap of CHF 25,500 per child per year, provided both parents are working or in education.

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