Important Documents: When declaring child support contributions for the first time, it is essential to include a copy of the divorce or separation judgment, or separation agreement. This applies to both receiving and deducting child support.

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In Switzerland, child deductions vary from canton to canton. Below is a detailed overview of child deductions in various cantons, based on available information.

Child Support and Deductions - Canton of Zug:

• Deduction for minor children: CHF 12,000.
• Deduction for adult children in education: Same amount as for minors, under certain conditions.
• Maximum childcare deduction: CHF 10,100 (state tax), CHF 25,000 (federal tax) per child.
• Conditions: Child under 14, lives in the same household, costs related to employment, education, or disability.
• Unmarried couples: Half the deduction per parent possible.

Child Support and Deductions - Canton of Aargau:

• Deduction for children under parental care up to 14 years: CHF 7,100.
• Deduction for children under parental care up to 18 years: CHF 9,100.
• Deduction for adult children in education: CHF 11,100.
• Maximum childcare deduction: CHF 10,000 per year per child.
• Conditions: Child under 14, lives in the same household, caregiver over 16, costs fully documented, directly related to employment, education, or disability.

Child Support and Deductions - Canton of Lucerne:

• Deduction for children under six years: CHF 6,700.
• Deduction for children over six years in education: CHF 7,200.
• Deduction for children in education living away from home: CHF 12,500.
• Maximum childcare deduction: CHF 4,700 per child.
• Conditions: Child under 14, lives in the same household, costs for external care due to employment, education, or disability.

Child Support and Deductions - Canton of St. Gallen:

• Deduction for non-school-age children: CHF 7,200.
• Deduction for children in education: CHF 10,200.
• Additional deduction for education costs: Up to CHF 13,000.
• Maximum childcare deduction: CHF 25,000 per child.
• Conditions: Child under 14, costs related to employment, education, or disability.

Child Support and Deductions - Canton of Zurich:

• Deduction for minor children or children in primary education: CHF 9,000.
• Half deduction if no child support is paid: CHF 4,500.
• Maximum childcare deduction: CHF 10,100 (state tax), CHF 25,000 (federal tax) per child.
• Conditions: Child under 14, lives in the same household, costs related to employment, education, or disability.
• Unmarried couples: Half the deduction per parent possible.

Child Support and Deductions - Canton of Thurgau:

• Deduction for children in education (ages 25-20): CHF 10,000.
• Deduction for children in education (ages 19-16): CHF 8,000.
• Deduction for other children: CHF 7,000.
• Maximum childcare deduction: 75% of costs, max CHF 10,100 per child.
• Conditions: Child under 14, lives in the same household, costs related to employment, education, or disability.

Child Support and Deductions - Canton of Schwyz:

• Deduction per child: CHF 30,000.
• Additional deduction for single parents: CHF 6,300 for minor children.
• Deduction for adult children in education: Up to the 28th year, depending on support requirements.
• Income threshold: For children earning over CHF 24,000, it is assumed they primarily support themselves.
• Maximum childcare deduction: CHF 6,000 (canton tax), CHF 25,000 (federal tax) per child.
• Conditions: Child under 14, lives in the same household, costs related to employment, education, or disability.

Child Support and Deductions - Canton of Basel-Landschaft:

• General conditions for child deduction: The deduction applies to any minor, dependent, or child in school or vocational training.
• Rules for separated parents with joint custody: For federal tax, each parent can claim half the child deduction (CHF 12,250) if no deductions for child support are claimed.
• Parent paying child support and not living with the child: Cannot claim the child deduction but can deduct child support payments until the child turns 18.
• Restrictions on state tax deduction: The child deduction is void if the child’s income exceeds the tax-free amount.
• No child deduction: For children not living in the same household as the taxpayer.
• Maximum childcare deduction: CHF 10,000 per child.
• Conditions: Child under 14, lives in the same household, costs related to employment, education, or parental disability.

Child Support and Deductions - Canton of Bern:

• Child support payments: Deductible until the child turns 18.
• Support deduction: For adult children in primary education.
• Deduction for single parents with their own household: Target group: Widowed, divorced, or single individuals.
• Conditions: The deduction applies if they manage a household alone with their own children or dependent, disabled individuals. Unmarried couples or shared households are excluded.
• Deduction amount: CHF 2,400.
• Scope: The deduction applies only to cantonal and municipal taxes.
• Childcare deduction: For individuals qualifying for the single-person household deduction.
• Additional deduction per child: CHF 1,200 per child in the same household.
• Married spouses with separate residences: CHF 2,400 per spouse with a separate household in the canton of Bern.
• Maximum childcare deduction: CHF 10,100 (federal tax), CHF 12,000 (canton and municipal taxes) per child.

Child Support and Deductions - Canton of Graubünden:

• Child deduction: CHF 6,200 for preschool children, CHF 9,300 for older minors or children in education; CHF 18,600 for children living away from home.
• Maximum childcare deduction: CHF 10,300 (canton), CHF 25,000 (federal) per child.
• Conditions: Child under 14, costs related to employment, education, or disability.

Summary of Cantonal Child Deductions:

The differences in child deductions and tax regulations for families and single parents across Swiss cantons are diverse and complex. Each canton has its own rules, ranging from the amount of deductions to specific conditions for single parents and separated parents. It is essential that taxpayers familiarize themselves with the specific regulations in their canton of residence to maximize their tax benefits.

Child Deductions at the Federal Level: In addition to cantonal regulations, there are also federal deductions for children. These are generally less complex and offer a uniform deduction per child. It is important to note that these federal deductions apply independently of cantonal regulations and can be claimed in addition to them.

Importance of Proper Documentation: To benefit from these deductions, accurate and complete documentation is essential. Secure and structured management of documents plays a crucial role in this process.

Using Smart eTax: Smart eTax offers an efficient and secure solution for managing all relevant documents digitally and sharing them with your tax advisor. This tool simplifies the tax return process and ensures that all required documents and evidence are correctly and securely stored. Using Smart eTax can help avoid mistakes and maximize tax benefits.

Final Note: The Swiss tax landscape is dynamic and subject to regular changes. It is advisable to stay updated on current developments and seek professional advice when necessary to fully capitalize on tax benefits.