Art. 47 Tax Law (TL)

May be deducted from the net assets

a) 54,000 francs* for married couples living in a common household;

b) half of this amount for other taxpayers and for each dependent child entitling to the deduction provided for in Article 34, paragraph 1, letter d; for parents assessed separately, insofar as they jointly exercise parental authority over their dependent children and provided that no maintenance contribution is paid in favor of the children, this deduction is granted to the parent who benefits from the rate of Article 35, paragraph 1; if neither parent benefits from this rate, the deduction is granted to the one who benefits from the deduction provided for in Article 34, paragraph 1, letter d; the Government may, by ordinance, amend this provision if it allows it to harmonize the practice with that of other cantons;

c) ...

d) ...

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