Art. 32 Tax Law (TL)

1. The following are also deductible

a) Private passive interest due up to the amount of taxable income generated from assets as defined in Articles 18, 18a, and 19, increased by an amount of 50,000 francs, provided they do not constitute investment expenses;

b) The long-term expenses and the income portion as defined in Article 20, paragraph 1, from benefits based on annuity or lifetime maintenance contracts;

c) Alimony paid to a divorced, legally separated or de facto separated spouse, as well as maintenance contributions paid to a parent for children over whom they have parental authority;

d) Donations in cash and other asset values in favor of legal entities domiciled in Switzerland that are tax-exempt due to their public service or charitable purposes (Art. 69, par. 1, letter h), or in favor of the Confederation, the cantons, the municipalities and their establishments, as well as recognized churches and their parishes (Art. 69, par. 1, letters a, b, c, d, e), up to a limit of 10% of net income; the Department of Finance may authorize a higher deduction when the donations in question are intended for the state and its establishments, municipalities, recognized churches and their parishes, or institutions significantly supported by the state or municipalities; the Government issues the necessary application regulations;

e) Expenses incurred due to illness or accidents of the taxpayer or a person supported by the taxpayer, when the taxpayer bears these expenses personally, for the portion that exceeds 5% of the net income (Art. 33); costs of fertility treatment are considered as health-related expenses and are deductible to the same extent;

f) Expenses related to the disability of the taxpayer or a person supported by the taxpayer, when the taxpayer or this person is disabled as defined in the Federal Law on the Elimination of Inequalities Affecting People with Disabilities (Disability Equality Act) and the taxpayer bears the expenses personally;

g) Costs incurred for childcare entrusted to a third party, up to a maximum of 10,000 francs* for each child under 14 years living in the taxpayer's household and being supported by the taxpayer, if the documented childcare expenses have a direct causal connection with the taxpayer's gainful activity, training, or incapacity to earn income;

h) Contributions and payments, up to a maximum of 10,000 francs*, in favor of a political party that meets one of the following conditions

− Be registered in the party register in accordance with Article 76a of the Federal Law of December 17, 1976, on Political Rights;

− Be represented in the cantonal parliament;

− Have obtained at least 3% of the votes in the last elections to the cantonal parliament;

i) Training and professional development expenses, including retraining expenses, up to a maximum of 12,000 francs, provided that the taxpayer fulfills one of the following conditions

– Holds a secondary level II diploma;

– Has reached the age of 20 and is undergoing training to obtain a diploma other than a first secondary level II diploma.

2. When spouses live in a common household, an amount of 2,500 francs* is deducted from the income derived from the work that one spouse obtains independently of the profession, trade, or business of the other; a similar deduction is granted when one spouse significantly and regularly assists the other in their profession, trade, or business.

3. Unit winnings from gambling not exempt from tax as per Article 14, letters j to l, are deducted by 5% as a stake, but not more than 5,000 francs. Unit winnings from online participation in casino games referred to in Article 14, letter j, are deducted by the stakes withdrawn from the player's online account during the fiscal year, but not more than 25,000 francs.

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