National Council in favor of changes to tax deductions for children in education
Published: Wednesday, Mar 13th 2024, 20:30
Zurück zu Live Feed
Separated or divorced parents should be able to deduct maintenance payments to adult children in education from their taxable income. This should apply until the child is 25 years old. The amount of the deduction is to be determined by the cantons.
With a motion by Philippe Nantermod (FDP/VS), which was adopted by 100 votes to 89 on Wednesday, the National Council is calling for the Tax Harmonization Act and the Federal Tax Act to be amended. The Council of States will decide next. In autumn 2021, it rejected a Geneva state initiative with the same request.
After a divorce or separation, maintenance contributions for underage children would be deducted from the income of the fathers or mothers liable for maintenance, Nantermod explained his motion. Once the children have reached the age of majority, this is no longer possible. Only a low flat-rate deduction would remain.
Nantermod argued that parents who paid such contributions had to watch their income being increased by contributions that they could not freely dispose of due to a court ruling.
The Federal Council rejects the motion. Finance Minister Karin Keller-Sutter explained that expenses for the maintenance of family members constitute the use of income. They were therefore generally not eligible for deduction. In the case of an adult child, these contributions are tax-free income.
However, the usual child deduction could be claimed. If the motion were implemented, the loss of revenue for the Confederation, cantons and municipalities would be difficult to quantify, said the Finance Minister.
©Keystone/SDA
German 
English 
French 
Spanish 
Arabic