An article by Ferax from ExpertInfo, Issue 1 - 2026

What it's about

As part of social deductions, natural persons who provide for a child can claim a child deduction in their tax return for both direct federal tax and cantonal taxes. The child deduction takes into account the fact that parents and other persons obliged to provide support incur additional costs for children.

In practice, questions frequently arise regarding the entitlement to the child deduction and its correct allocation, particularly for separated parents, blended families, or in cases of shared custody.

Entitlement and Allocation

The circumstances at the end of the tax period, usually December 31st, are decisive for the entitlement to the child deduction. The child deduction is granted for minor children and for adult children until the completion of their initial vocational or school education, provided their maintenance is fully or predominantly provided for.

The decisive factor is not solely the civil law maintenance obligation, but primarily who actually bears the maintenance costs. This particularly depends on maintenance agreements, court judgments, or other suitable evidence.

If parents are taxed separately, the question arises as to which parent is entitled to the child deduction. If the child is under joint parental custody and neither parent predominantly provides for the maintenance, the child deduction is generally split equally. However, if the parents demonstrate an unequal financial burden, a deviation from this is possible: if one parent predominantly bears the maintenance costs, they are entitled to the entire child deduction.

If one parent receives maintenance payments for a minor child, that parent can claim the child deduction, while the other parent can deduct the paid maintenance contributions for tax purposes. This prevents the child deduction from being claimed twice.

In cases of shared custody or special maintenance agreements, special cantonal regulations may apply. In such cases, a careful examination of the specific care situation and financial contributions is required.

Specific Implementation

For direct federal tax, the child deduction in the 2025 tax period is CHF 6,800 per minor child or child in education/training. The deduction is made from taxable income. Additionally, for married or single taxpayers with children, the parent tariff applies, which directly reduces the tax amount by CHF 263 per child.

At the cantonal level, child deductions are not uniformly regulated. Cantonal provisions differ both in the amount of the deductions and in their structure, for example, in the case of external education. In some cases, the deductions are income-dependent or limited by amount. In individual cantons, the child deduction is not granted as a deduction from income, but in the form of a tax credit. Furthermore, in certain cantons, there are special regulations for blended families or for children who live in the taxpayer's household for only part of the tax period.

In the Canton of Zurich, the allocation of the child deduction – analogous to direct federal tax – is primarily determined by the actual care and effective maintenance provision. In cases of joint parental custody and equal care, the child deduction is generally allocated equally, unless one parent can prove predominant maintenance contributions. Even with shared custody, the decisive factor is who actually bears the costs of maintenance.

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