Article 41 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Social Deductions

**1. The following deductions shall be subtracted from the net income:**

a) * 8,500 Swiss Francs for each minor child or child undergoing vocational or academic education, for whose support the taxpayer is responsible; if the parents are taxed separately, the deductions under letters a to c shall be divided equally, provided the child is under joint parental care and no maintenance contributions pursuant to Article 38, paragraph 1, letter c, are claimed for the child.

b) * In addition to letter a, 4,600 Swiss Francs for each child undergoing vocational or academic education beyond compulsory school with external meals, for whose support the taxpayer is responsible. The deduction shall be reduced by the income of the child exceeding 15,000 Swiss Francs as well as the grants received. The deduction is granted on a pro rata basis.

c) * In addition to letter a, 13,500 Swiss Francs for each child undergoing vocational or academic education beyond compulsory school with external meals and accommodation, for whose support the taxpayer is responsible. The deduction shall be reduced by the income of the child exceeding 15,000 Swiss Francs as well as the grants received. The deduction is granted on a pro rata basis.

d) * 3,200 Swiss Francs for each person unable or partially able to work, for whose support the taxpayer contributes at least the amount of the deduction. The deduction cannot be claimed for the spouse or for children for whom a deduction under letter a or Article 38, paragraph 1, letter c, is granted.

e) * 26,900 Swiss Francs for married couples living in a legally and physically unseparated marriage.

f) * 21,200 Swiss Francs for widowed, separated, divorced, and single persons living alone with minor children or children undergoing vocational or academic education, or with persons in need of support, for whose maintenance they principally provide.

g) * 15,300 Swiss Francs for the remaining taxpayers who are not granted a deduction under letters e and f.

**2. Deductions under paragraph 1, letters a and d to g, are determined based on the circumstances at the end of the tax period or the tax liability.**

**3. If the tax liability exists only during part of the tax period, the social deductions are granted proportionally.**

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