§ 42 Tax Act (StG)

1. The following are deducted from the net income

a. * For each minor child or child in education for whom the taxable person provides maintenance,

1. * 8,100 Swiss francs,

2. * ...

3. * 13,200 Swiss francs if the child is in school or vocational training and has to stay permanently at an external place of training,

b. * For each child living in one's own household who has not yet reached the age of 14, 2,000 Swiss francs for own care; the deduction is increased to a maximum of 20,200 Swiss francs for the uncovered costs of third-party care for each child, provided these costs are in direct causal connection with the taxable person's employment or education,

c. * For each child living in one's own household who has not yet reached the age of 14, 2,000 Swiss francs for own care; the deduction is increased by the uncovered costs of third-party care for each child, provided these costs are in direct causal connection with the incapacity for work of the taxable person,

d. * For each person unable to work or with limited working capacity to whose maintenance the taxable person contributes at least an amount equal to the deduction, 2,800 Swiss francs; the deduction cannot be claimed for the spouse or for children for whom the taxable person is entitled to a deduction according to paragraph 1a or § 40 paragraph 1c; widowed, separated, divorced, and single taxpayers without children who are entitled to the rate according to § 57 paragraph 2 are granted the deduction only for dependent persons who do not live in the household of the taxable person,

e. * 14 percent of the difference between 50,400 Swiss francs and the net income for persons taxed according to the income tax rate in § 57 paragraph 1,

f. * 14 percent of the difference between 80,700 Swiss francs and the net income for persons taxed according to the income tax rate in § 57 paragraph 2.

2. Spouses in legally and factually undivided marriages may claim the deductions according to paragraph 1a-d only once. If the parents are taxed separately, the deduction according to paragraph 1a, the insurance deduction for children according to § 40 paragraph 1g, and the tax-free amount according to § 52 paragraph 1c are halved when the child is under joint parental care and no maintenance contributions are claimed for the child according to § 40 paragraph 1c.

3. The social deductions are determined according to the conditions at the end of the tax period or tax liability.

4. In the case of limited tax liability or if tax liability only exists for part of the tax period, the social deductions are granted proportionally; for the rate determination, they are fully taken into account.

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