Children, separate households, maintenance payments – and plenty of cantonal differences.
Switzerland shows significant variations between its cantons when it comes to child support payments and child tax deductions.
For separated or divorced parents, navigating these differences can be challenging.
FIN brings clarity – and helps you understand what to watch out for to make the most of your tax advantages.
Essential documents
When declaring maintenance payments for the first time, it’s essential to include a copy of the divorce or separation decree or a written separation agreement.
This applies both when claiming deductions and when declaring received payments.
Practical Tip: Collect your receipts digitally – for example, using Smart eTax on your mobile device.
That keeps everything secure, structured, and ready when you need it.
Child Tax Deductions: Cantonal Differences at a Glance
| Canton | Child Deduction | Max. Childcare Deduction | Key Conditions / Notes |
|---|---|---|---|
| Zug | CHF 12,000 (minor or student) | CHF 10,100 (canton), CHF 25,000 (federal) | Child under 14, same household, costs linked to employment, education, or incapacity; unmarried partners: half deduction per parent |
| Aargau | CHF 7,100 (up to 14), CHF 9,100 (up to 18), CHF 11,100 (in training) | CHF 10,000 per child | Child under 14, caregiver over 16, fully documented costs linked to employment, education, or incapacity |
| Lucerne | CHF 6,700 (<6 years), CHF 7,200 (6+ years), CHF 12,500 (external education) | CHF 4,700 per child | Child under 14, same household, external care due to work or study |
| St. Gallen | CHF 7,200 (pre-school), CHF 10,200 (in training) | CHF 25,000 per child | Additional deduction up to CHF 13,000 for education costs; child under 14, employment or study-related expenses |
| Zurich | CHF 9,000 (minor or initial training), CHF 4,500 (if no maintenance payments made) | CHF 10,100 (canton), CHF 25,000 (federal) | Child under 14, same household; unmarried partners: half deduction per parent |
| Thurgau | CHF 7,000 (children), CHF 8,000 (16–19 yrs), CHF 10,000 (20–25 yrs) | 75% of costs, max. CHF 10,100 per child | Child under 14, same household, expenses linked to employment, education, or incapacity |
| Schwyz | CHF 30,000 per child | CHF 6,000 (canton), CHF 25,000 (federal) | Additional CHF 6,300 for single parents; child income above CHF 24,000 removes eligibility |
| Basel-Landschaft | Deduction for minors, dependents, or children in training | CHF 10,000 per child | Shared custody: half deduction per parent (federal); no deduction if child doesn’t live in the same household |
| Bern | Maintenance deductible until child’s 18th birthday; support deduction for adult children in training | CHF 10,100 (federal), CHF 12,000 (canton) | Deductions for single parents (CHF 2,400) + child household deduction (CHF 1,200 per child); special rules for married or separated parents with separate households |
| Graubünden | CHF 6,200 (pre-school), CHF 9,300 (school-age/in training), CHF 18,600 (external study) | CHF 10,300 (canton), CHF 25,000 (federal) | Child under 14, expenses linked to employment, education, or incapacity |
Note:
Each canton defines its own thresholds and conditions.
Check your cantonal tax guide to ensure you claim the correct deduction.
Federal-Level Child Deductions
In addition to cantonal allowances, the federal government provides uniform child deductions that apply across Switzerland.
These are less complex and can be claimed in addition to cantonal deductions.
The Importance of Proper Documentation
To benefit from these deductions, you must maintain complete and accurate documentation.
What you’ll need:
- Divorce or separation decree / agreement
- Proof of maintenance payments
- Receipts for childcare expenses
- Certificates of enrolment for children in training or education
Digital Tip:
Digitise, store, and securely share all relevant documents with your accountant or tax advisor.
This helps you avoid errors, save time, and ensure you make full use of your tax benefits.
Stay Informed
Switzerland’s tax landscape is dynamic and ever-evolving.
Stay informed about current regulations – or rely on an independent partner like FIN for transparent guidance.That way, you’ll always be positioned to make the most of your tax advantages as a parent or provider.
FIN – Clarity. Independence. Genuine guidance.
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