Claiming dependants

Claiming dependants on your tax return is an excellent way of reducing your taxable income. The Swiss tax system recognises that a taxpayer who supports children, a non-earning spouse or needy relatives has additional expenses. This is why it provides for specific deductions and sometimes more advantageous tax scales.

But who qualifies as a dependant? What deductions are allowed? And how do you declare them correctly? Here's a complete guide to make sure you don't forget anything.

✅ What is a dependant for tax purposes?

Under Swiss tax rules, a dependant is someone for whom you bear the main financial burden, generally because they have little or no income of their own. This may include :

  • Your children (minors or adults still in education)

  • Your spouse or registered partner with no or low income

  • Your parents or parents-in-law living with you or whom you support financially

  • Any other person who is effectively dependent on you (e.g. a disabled brother).

For the person to be recognised as a dependant for tax purposes, the taxpayer must provide substantial support, generally more than 50% of current expenses.

👶 Deductions for dependent children

The most common tax deduction is for children. In Switzerland, you can obtain a deduction for each dependent child, whether they are:

  • A minor (under 18)

  • Major in initial training (generally up to the age of 25)

Amount of deduction (direct federal tax) :

  • CHF 6,600 per dependent child

  • CHF 10,100 if the child is in post-compulsory education and has no significant income

These amounts may be increased in certain cantons, and other additional deductions may be added.

Conditions:

  • The child must not have a significant taxable income (generally less than CHF 20,000)

  • The child must not be fiscally dependent on another parent if you are separated or divorced, unless explicitly agreed

💼 Deduction for childcare costs

If you have your children under the age of 14 looked after by a crèche, a registered nanny, or an after-school facility, you can also deduct these costs, up to :

  • CHF 10,100 per child for federal tax purposes

  • Limits vary from canton to canton (up to CHF 25,000 in some cases, such as Geneva)

📌 Please note: childcare costs must be justified by gainful employment, training or an inability to look after the child.

💍 Deduction for spouse with no income

If you are married or in a registered partnership and your spouse does not work or has a low income, you are entitled to a deduction for a dependent spouse. This deduction is also recognised at federal and cantonal level.

Indicative amount (federal) :

  • CHF 8,100 for the dependent spouse

Some cantons add a direct tax reduction or a more favourable scale for couples with a single income.

🧓 Deduction for persons in need (parents, grandparents, etc.)

It is also possible to deduct amounts paid to support parents or relatives if they are in need (low income, dependency, disability).

Conditions:

  • You must be able to prove regular payment of financial assistance

  • The recipient's income must be below a certain threshold (around CHF 25,000 in most cantons)

  • The assistance must be effective, voluntary and demonstrated by transfers or certificates.

Example: every month you help your retired mother, who lives alone, with CHF 800. You can deduct CHF 9,600 per year as financial support, subject to certain conditions.

🏘️ Parental scale and tax splitting

In addition to deductions, the presence of children or dependants can influence the tax rate:

  • Parental scale: applicable to single parents with dependent children, it is more advantageous than the standard scale.

  • Splitting: for married couples, income is halved when calculating the tax rate, which reduces the final amount of tax payable.

This significantly reduces the tax bill for single-parent families and couples with children.

📄 How do you declare your dependants correctly?

For the deduction to be accepted, you must:

  • Tick the correct box on the tax return (child, spouse, other dependant).

  • Attach the necessary supporting documents: school attendance certificate, proof of payments, certificate of cohabitation if necessary, etc.

  • Correctly state the income of the dependant, if any

In cases of separation or shared custody, the child may only be declared by one parent (except in exceptional cases with the 50/50 sharing of the deduction authorised by the tax authorities).

📍 Cantonal differences

The rules vary slightly from canton to canton, particularly concerning:

  • The exact amount of deductions for children or dependants

  • The treatment of adult children still in education

  • The maximum income level tolerated for a person to be considered "dependent".

A few examples:

Vaud: deduction of CHF 7,100 per child + CHF 10,000 maximum childcare costs
Geneva: deduction of CHF 6,800 per child + up to CHF 25,000 for childcare costs
Zurich: system similar to the federal system, with strict limits on the income of children over the age of majority
Fribourg: addition of specific deductions for disabled children or single-parent families

📚 Global example

Marc is single and lives in Lausanne. He earns CHF 85,000 a year. He lives with his 20-year-old daughter, a university student with no income. He also pays her CHF 500/month in support. He pays CHF 6,000 in childcare costs for his youngest son, aged 8.

Here's what he can deduct:

  • Deduction for adult child in education: CHF 10,100

  • Childcare costs: CHF 6,000

  • General deduction for younger child: CHF 7,100
    Total deductible: CHF 23,200

His taxable income is therefore reduced to CHF 61,800, resulting in a tax saving of several thousand francs.

✅ Conclusion

Declaring your dependants correctly can have a major impact on the amount of tax you pay. Children, spouses, parents or even other close relatives can qualify for substantial tax deductions if certain conditions are met. A good understanding of the tax rules and careful documentation are essential if you are to take full advantage of these benefits.

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