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

Families in Switzerland benefit from a range of tax deductions specifically designed to reduce the financial burden on parents. These deductions apply at both the federal and cantonal levels – however, the exact amounts and conditions vary considerably. This article provides a precise overview of the most important deductions for the 2025 tax year.

Important note: The cantonal guide to your tax return is the most authoritative source for the amounts and conditions applicable in your canton. For complex family situations, professional tax advice is recommended.

Basic Principles of Tax Deductions

Purpose of Child Deductions

Child tax deductions are designed to recognise the higher financial burden on parents. They reduce taxable income and thereby lower the tax burden. These are known as social deductions – flat-rate deductions granted independently of actual costs incurred.

Levels of Taxation

Deductions apply at three levels:

• Direct federal tax (DFTA): uniform amounts throughout Switzerland, governed by the Federal Act on Direct Federal Tax (DFTA / DBG)
• Cantonal and state tax: set by each canton independently; often significantly higher than at federal level
• Municipal tax: calculated as a multiple of the cantonal tax (tax rate multiplier); separate deductions at municipal level are rare

Since cantons are largely autonomous within the framework of the Tax Harmonisation Act (THA / StHG), tax relief can differ substantially depending on the canton of residence.

Year-End Principle (Stichtagsprinzip)

What counts for the allocation of child deductions is the situation at the end of the tax period (31 December). If an adult child's training ends before 31 December, no child deduction can be claimed for the entire year.

Key Deductions for Families with Children

1. Child Deduction (Social Deduction)

The child deduction is a flat-rate social deduction from taxable income. It is granted for:

• Minor children (under 18), whose maintenance the taxpayer bears
• Adult children in initial vocational or school training, whose maintenance is predominantly borne by the parents

Direct federal tax 2025 amounts (Art. 35 para. 1 lit. a DFTA):

• CHF 6'800 per child as a deduction from taxable income
• CHF 263 per child as an additional deduction from the tax amount (not from income) within the parental tariff

Cantonal amounts 2025 (selection, source: ESTV / FTA tax tables):

CantonChild deduction per childZurich (ZH)CHF 9'300Bern (BE)CHF 8'300Lucerne (LU)CHF 9'000Graubünden (GR)CHF 6'200 (pre-school age) / CHF 9'300 (older children)Ticino (TI)CHF 10'000

Cantonal amounts are periodically adjusted for inflation. Please check your canton's tax guide for the current figures.

2. Education Cost Deduction – Cantonal Only

Important: There is no separate federal deduction for children's education costs under direct federal tax. The training and continuing education deduction in Art. 33 para. 1 lit. j DFTA (max. CHF 13'000) applies exclusively to the taxpayer's own professional training and education – not to their children's.

Some cantons, however, have their own cantonal education cost deduction for children (e.g. Canton Bern up to CHF 6'400 cantonal, Canton Zurich for initial training outside the canton). Please check your canton's tax guide.

3. Third-Party Childcare Cost Deduction

Parents who have their children looked after externally (daycare, childminder, after-school care, lunch service) may deduct the proven costs.

Conditions (all must be met):

• Child under 14 years (age limit)
• Child lives in the same household as the taxpayer
• Childcare costs arise due to gainful employment, training or incapacity to work of the parents (causal link)
• Costs must be documented (confirmation from the childcare facility)
• Only the personally paid portion may be deducted (no subsidised amounts)

Direct federal tax 2025 amounts (Art. 33 para. 3 DFTA):

• Max. CHF 25'800 per child (2025 figure; was CHF 25'000 in 2023 and CHF 25'500 in 2024)

Cantonal maximum amounts (selection):

CantonMax. third-party childcare deductionZurich (ZH)CHF 10'100Bern (BE)CHF 16'000Lucerne (LU)CHF 6'000Ticino (TI)CHF 25'000

Cantonal amounts are generally well below the federal maximum. Each canton sets its own ceiling (Art. 9 para. 2 lit. m THA).

Special cases:

• Alternating custody (separated parents): Each parent may claim the costs they personally bear; the combined total of both deductions must not exceed the maximum per child.
• Grandparents or private carers: Deductible only if payment is verifiable and all conditions are met.
• Some cantons (ZG, LU, VS) also offer a self-care deduction for parents who forego third-party childcare.

4. Insurance Deduction for Children

Insurance premiums (health insurance, accident insurance) and interest on savings capital may be additionally deducted on a per-child basis.

Direct federal tax 2025: CHF 700 per child (as an increase to the general insurance deduction)

Cantonal amounts vary.

Family Allowances: Not a Tax Deduction – Taxable Income

Caution – a common misconception: Family allowances (child allowances, training allowances) are social insurance benefits paid by the employer, not tax deductions. They must be declared as taxable income in the tax return.

Federal minimum amounts 2025 (Family Allowances Act / FamZG):

• Child allowance: min. CHF 215 per month (CHF 2'580 per year)
• Training allowance: min. CHF 268 per month (CHF 3'216 per year)

Cantons may provide higher allowances. Received allowances must be declared as income.

Special Rules for Different Family Situations

Married Couples / Registered Partners

Married couples are assessed jointly; all child deductions are taken into account in the joint tax return. Under direct federal tax, the more favourable parental tariff applies (married couple tariff + CHF 263 per child deducted from the tax amount).

Single Parents

Single parents living with at least one child are also taxed under the parental tariff for direct federal tax purposes (including the CHF 263 deduction from the tax amount per child). Many cantons also grant a specific child household deduction for single-parent families (e.g. Bern: CHF 1'300).

Separated and Divorced Parents

• The child deduction goes to the parent who primarily bears the child's maintenance, or with whom the child lives (year-end principle: 31 December).
• The parent paying child support may deduct maintenance for minor children as income (and the receiving parent must declare it as income).
• With alternating custody (joint custody, separate households): splitting the child deduction equally is possible; exact rules vary by canton.

Cohabiting (Unmarried) Couples

Unmarried couples are assessed separately. The child deduction goes to the parent who predominantly bears the child's maintenance. The other parent may be able to claim the support deduction (CHF 6'800 federal) if they have contributed at least this amount in maintenance.

Practical Examples

Example 1: Married Couple with Two School-Age Children in Zurich

A family (joint assessment) with two school-age children:

• Child deduction DFTA: 2 × CHF 6'800 = CHF 13'600 income deduction
• Child deduction cantonal ZH: 2 × CHF 9'300 = CHF 18'600 income deduction
• Deduction from tax amount DFTA: 2 × CHF 263 = CHF 526 direct reduction of the tax bill
• Insurance deduction: 2 × CHF 700 = CHF 1'400 (federal)

The taxable federal income falls by CHF 13'600; the federal tax bill is additionally reduced directly by CHF 526.

Example 2: Single Parent with Child in Daycare in Bern

A single mother in Bern, employed, with a 4-year-old child in daycare (annual costs CHF 18'000, of which CHF 5'000 subsidised = personal contribution CHF 13'000):

• Child deduction DFTA: CHF 6'800
• Child deduction cantonal BE: CHF 8'300
• Third-party childcare deduction DFTA: CHF 13'000 (actual personal amount paid; max. CHF 25'800)
• Third-party childcare deduction cantonal BE: CHF 13'000 (cantonal max. CHF 16'000 not exceeded)
• Parental tariff + deduction from tax amount DFTA: CHF 263
• Child household deduction BE (cantonal): CHF 1'300

Result: Substantial reduction in taxable income at both tax levels.

Example 3: Separated Parents with a 20-Year-Old Child in Apprenticeship

An unmarried couple lives separately; the father pays maintenance; the child is in an apprenticeship and lives with the mother.

• Mother (Canton Lucerne): receives the child deduction (CHF 6'800 federal / CHF 9'000 cantonal LU), as the child lives with her and she declares the maintenance as income
• Father: may deduct maintenance payments until the child reaches adulthood; for adult children in training, no maintenance deduction is possible, but the child deduction may apply if he predominantly bears the maintenance
• Third-party childcare deduction: not applicable (child is 20 years old, above the 14-year age limit)

Important: An apprenticeship counts as recognised initial training; the child deduction remains valid as long as the child is in training and has not completed it by 31 December.

Common Mistakes and Tips

Common Mistakes

• Confusing the continuing education deduction: The training and continuing education deduction (max. CHF 13'000, Art. 33 para. 1 lit. j DFTA) applies only to the taxpayer's own training – not to children's education.
• Assuming a federal children's education deduction exists: There is none under direct federal tax. Only some cantons provide one.
• Incomplete declaration of childcare costs: Annual statements from the daycare/childminder not submitted, or subsidised portion not deducted.
• Overlooking the year-end principle: No child deduction if training or minority ends before 31 December.
• Treating family allowances as tax-exempt: They are taxable income.
• Confusing federal and cantonal amounts: The cantonal deduction is often higher than the federal deduction.

Tips

• Keep all documents: Annual invoices from all childcare facilities, proof of training for adult children.
• Check the cantonal tax guide: Amounts and special cases (alternating custody, training outside the canton) are regulated differently by each canton.
• Use the ESTV/FTA online tax calculator: At estv.admin.ch, families can compare their tax burden with and without deductions.
• For separated parents: Agree on the allocation of deductions in advance to avoid double-claiming and ensure no relief is lost.
• Check the self-care deduction: In the cantons of Zug, Lucerne and Valais, a deduction is available for parents who provide childcare themselves (without claiming the third-party childcare deduction).

Summary

Parents in Switzerland can substantially reduce their tax burden through child and third-party childcare deductions. The most important forms of relief – child deduction, third-party childcare cost deduction, and insurance deduction – apply at both federal and cantonal levels, though the amounts differ considerably. Since these amounts are adjusted annually for inflation, it is worth checking the current cantonal tax guides before each tax return.

Anyone who keeps all receipts, understands the year-end principle, and is aware of the cantonal specifics will make full use of the available tax relief.

As of: tax period 2025. Sources: ESTV/FTA tax tables 2025, DFTA, THA, Family Allowances Act.