Valuing dependents

You can claim the deduction for dependents even if the person resides abroad, you must nevertheless prove that you are financially supporting the person ex (bank or postal transfers, money transfers, bill payment...)

The dependent must be unable to provide for himself, the tax authority sometimes asks you for supporting documents such as proof of income and assets.

The maximum amount of the deduction granted for dependents depends from one canton to another at the cantonal level, you can claim up to CHF 6,500 of deduction at the federal level provided you can prove that you receive aid equal to or greater than this amount.