CH-JU
Art. 34 Tax Law (TL)
Art. 34 Tax Law (TL)
**1 The following personal deductions are granted:**
a) …
b) 1,700 francs* for divorced or separated individuals who maintain an independent household, without dependent children, while having the right to host their minor children according to the provisions of the Swiss Civil Code (SCC);
c) 3,800 francs* for taxpayers who are primarily engaged in an apprenticeship or studies;
d) 5,400 francs* for each child up to 18 years of age or who is an apprentice or student, for whom the taxpayer provides for predominantly; this amount is increased to 6,000 francs* per child starting from three dependent children;
dbis) …
e) a supplement of 10,000 francs* maximum for each child educated outside the family home and residing externally; the supplement is 2,900 francs* maximum if the child must take only one principal meal outside per working day, and 2,600 francs* maximum for transportation costs, provided the total education expenses amount to at least 1,000 francs* and the child's annual net income, including grants, does not exceed 18,000 francs;
f) 2,300 francs* for contributions to the support of a needy person, partially or totally unable to engage in gainful employment, provided the taxpayer's aid reaches at least the amount of the deduction; this deduction is neither granted for children for whom the deduction mentioned under letter d is granted nor for the spouse eligible for the deduction mentioned under letter g;
g) 8,400 francs* when the taxpayer or their spouse is disabled or has reached the age entitling them to receive a basic old-age insurance pension, provided the net income reduced by other personal deductions does not exceed 35,100 francs* for married taxpayers living in a joint household and 27,400 francs* for others, after the following adjustments
- unabsorbed business losses are added;
- the excess of expenses from private real estate and commercial real estate is added;
- the excess of expenses concerning co-ownerships, hereditary communities, and other collectives is added;
- 3% of the taxable wealth reduced by twice the amount of the deduction from Article 47, letter a, for married taxpayers living in a joint household, and twice the amount of the deduction from Article 47, letter b, for other taxpayers, is added;
the deduction is increased to 9,700 francs* when both spouses are disabled or have reached the age entitling them to the aforementioned pension; it is reduced by 510 francs* for every 810 francs* exceeding the income limits set;
h) 2,500 francs* for widows, divorced, separated, or single individuals who engage in gainful employment and maintain an independent household with their dependent children; in cases of joint exercise of parental authority and provided no maintenance contribution is paid for the dependent children, the deduction is granted to the parent benefiting from the tariff of Article 35, paragraph 1; the Government may, by ordinance, amend this provision if it allows harmonizing the practice with that of other cantons;
i) 3,500 francs* for spouses living in a joint household.
2 The determining conditions are those existing at the end of the fiscal period or the assessment period; for the deductions provided under letters e and f, the expenses incurred during the fiscal year are taken into account.
3 If the father and mother are assessed separately, the one who deducts the maintenance contributions paid to the children is not entitled to the deductions provided under letters d and e of paragraph 1. However, they may claim half of the aforementioned deductions when they exercise joint parental authority over their dependent children and no maintenance contribution is paid for the children. The Government may, by ordinance, amend this provision if it allows harmonizing the practice with that of other cantons.
4 In cases of partial assessment, personal deductions are granted only in proportion to the part of the taxable elements within the Canton.