If periodic maintenance payments (alimony) are made for the minor child, the parent receiving the payments is generally entitled to the child deduction.
This allocation applies to both state and municipal taxes as well as direct federal tax.
Child deduction without alimony
If no regular child support payments are made, the authorities look at various points to decide which of the parents should receive the child and education tax deductions:
Do the parents have joint custody?
Do the parents take turns looking after the child (alternating care)?
Who mainly looks after the child?
Do the separated parents still live together?
According to the law (Article 298a of the Swiss Civil Code), unmarried or separated parents can both have custody. This is important for deciding who gets the child deduction.
The distribution of the child deduction for a minor child if no maintenance payments are made depends on these factors.