§ 67 Social Ordinance (SV) - Independently Taxed Individuals in Education, 87 SG

1. The single-parent or two-parent family constitutes a calculation and payment unit, where each child for whom a social deduction for children in education has been claimed and granted in the tax assessment is considered a member of the family for the purpose of calculating premium reductions, even if the child is already taxed independently, but no later than December 31 of the year in which the education ends.