Child deductions in Switzerland: Up to 25,000 francs per child tax-free – do you know your maximum?

Have you heard that in the canton of Ticino you can deduct up to 25,000 francs per child from your taxable income? While most parents only know the basic deductions, many give away hundreds or even thousands of francs each year because they don’t take into account the cantonal differences and special rules for children in education. Child deductions are among the most important tax-saving opportunities for families – but the differences between the cantons are enormous. From 3,000 francs to 25,000 francs per child: find out which deductions you are entitled to and how you can save taxes optimally as a family.

Child Deductions: Basics of Family Taxation

For each child, you can deduct a defined amount from your taxable income – but only as long as the children are minors or still in education. This rule applies nationwide, but the amount of the deduction varies considerably from canton to canton.

Who is eligible for child deductions?

• Parents of minor children (under 18 years old)
• Parents of adult children in initial education (even over 18)
• Both parents with joint custody (each deducts 50%)

Federal vs. Cantonal Tax: The Big Differences

For direct federal tax, the child deduction is a uniform 6,700 francs per child. The cantonal deductions, however, vary drastically and can significantly affect your tax burden.

Leaders in child deductions

• Ticino: Up to 25,000 francs per child in education
• Zug: 24,500 francs tax credit per child
• Schwyz: 11,000 francs tax credit
• Uri: 12,900 francs tax credit

Moderate child deductions

• Zurich: 9,300 francs deduction
• Bern: 8,300 francs deduction
• Solothurn: 9,000 francs deduction

Lower deduction options

• Schaffhausen: Only 3,000 francs (sometimes up to 8,400)
• Nidwalden: 6,000 francs
• Obwalden: 6,200 francs

Special Case: Children in Initial Education

Even adult children entitle you to a child deduction as long as they are in their first education. This rule is particularly valuable for families with students or apprentices.

Higher deductions for children in education

• St. Gallen: 10,600 to 13,600 francs (depending on the situation)
• Aargau: 11,600 francs for children in education
• Graubünden: 9,600 francs instead of 6,400 francs

Divorced or Separated Parents: Fair Distribution of Tax Benefits

Child deductions are fairly divided between separated parents, depending on custody and alimony payments.

In case of joint custody without alimony

• Both parents: each 50% of the child deduction
• Fair distribution: tax benefits are shared

In case of alimony payments

• Paying parent: may fully deduct alimony
• Receiving parent: gets the full child deduction
• Double advantage: optimal tax treatment for both

Tax Credits: Automatic Tax Reductions

In some cantons, there are automatic tax credits per child in addition to deductions. These reduce your tax bill directly without you having to declare anything.

Cantons with tax credits

• Federal: 263 francs per child
• Uri: 12,900 francs per child
• Zug: 24,500 francs per child
• Schwyz: 11,000 francs per child
• Schaffhausen: 320 francs per child

Strategic Family Planning: Using a Cantonal Move

The enormous cantonal differences make child deductions an important factor when choosing a place of residence.

Particularly family-friendly cantons

• Zug: Combination of high deductions and credits
• Ticino: Highest deductions for children in education
• Uri: Very high tax credits

Tax disadvantages for families

• Schaffhausen: In some cases only 3,000 francs deduction
• Basel-Landschaft: No child deductions, only small credits
• Geneva: Complex system with limited benefits

Optimizing Child Deductions: Practical Tips

Documentation for children in education

• Provide proof of education for adult children
• Document cost-sharing if required
• Keep track of the duration of education for multi-year deductions

Coordination for separated parents

• Arrange custody in a tax-efficient way
• Set alimony amounts strategically
• Agree on deduction allocation with ex-partner

Common Mistakes to Avoid

These pitfalls cost families unnecessary money:

• Forgetting adult children: not declaring those in education
• Incorrect allocation: suboptimal distribution after separation
• Cantonal move: not considering new rules
• Missing documentation: not submitting proof of education

Future Outlook: Development of Child Deductions

Child deductions are constantly evolving: many cantons are increasing deduction amounts to ease the burden on families and make themselves more attractive as places of residence. Stay informed about changes in your canton.

Conclusion: Child Deductions as a Powerful Tax-Saving Tool

Child deductions are one of the most important tax relief measures for Swiss families. The cantonal differences are considerable and can lead to tax savings of several thousand francs per year for families with multiple children. Make consistent use of all available deductions, don’t forget the special rules for children in education, and consider child deductions when making important life decisions such as moving or separation.