Tax Deductions for Children in Switzerland: What Relief Is Available?

Families in Switzerland benefit not only from family allowances but also from several tax deduction options. These deductions aim to reduce the financial burden on parents and apply at federal, cantonal, and municipal levels. Since amounts vary depending on the canton of residence, understanding regional differences is crucial.

This article explains which tax deductions for children are possible, how much they amount to, and how families can make the most of these reliefs.

Principles of Tax Deductions

Purpose of Child Deductions

Child-related tax deductions are intended to account for the higher financial expenses of parents. They reduce taxable income and thus lower the tax burden.

Levels of Taxation

Deductions apply to:

• Federal direct taxes
• Cantonal taxes
• Municipal taxes

Because cantons set their own rules, amounts can differ significantly.

Important Deductions for Families with Children

Child Deduction

The standard child deduction applies to each minor child as well as adult children in education.

• Federal level: CHF 6,600 per child per year (2025)
• Cantonal level: varies; e.g., Zurich CHF 9,000, Geneva CHF 11,000

Education Deduction

For children in education from age 18, an additional education deduction can be claimed.

• Federal level: CHF 13,600 per child per year
• Cantonal: varies, sometimes higher

Deduction for Childcare Costs

Parents who place their children in daycare, with a nanny, or in after-school care can deduct part of the costs.

• Federal level: maximum CHF 25,000 per child
• Cantonal: maximum amounts vary

Insurance Deductions

Contributions for children’s health insurance or other insurance premiums can also be considered for tax purposes.

Special Considerations for Couples and Single Parents

Married Couples

For married couples or registered partners, child deductions are considered jointly.

Single Parents

Single parents are entitled to additional tax relief, such as special deductions or lower tax rates.

Practical Examples

Example 1: Family with Two Children in Zurich

A family with two school-age children benefits from:

• 2 × CHF 9,000 child deduction = CHF 18,000
• Additional deductions for children’s health insurance
  This significantly lowers the taxable income, reducing the overall tax burden.

Example 2: Single Mother with Child in Education in Bern

A single mother in Bern with a child in vocational training receives:

• Child deduction
• Education deduction
• Relief through a lower tax rate for single parents

Common Mistakes and Tips

Common Mistakes

• Not claiming the education deduction after the child turns 18
• Failing to declare all childcare costs
• Ignoring cantonal differences

Tips

• Collect all supporting documents (daycare invoices, education certificates)
• Use the cantonal tax calculator to evaluate deduction benefits
• Seek advice for complex situations (blended families, international education)

Conclusion

Parents in Switzerland can significantly reduce their tax burden through child and education deductions. Childcare and education deductions in particular offer substantial relief. Since amounts vary widely between cantons, it is worth checking the local rules carefully.

By fully utilizing all available deductions and providing the necessary documentation, families can optimally ease their financial situation.