Budget and planning

If you move abroad after separating from your spouse, I would like to point out that you will be taxed as a single person in Switzerland retroactively from January 1 until the date of your move.

If you decide to move from one canton to another following a separation, please be aware that you will be liable for tax on both your income and your assets in your new canton of residence with retroactive effect from January 1 of the year in question.

If periodic maintenance payments (alimony) are made for the minor child, the parent receiving the payments is generally entitled to the child deduction.

If you receive maintenance payments for your children from the other parent, you must pay tax on these. This also applies to child allowances. But one-off payments, i.e. money that you receive in a lump sum for maintenance, are not taxable.

Normally, income is taxed at the time the claim is acquired, i.e. as soon as you are entitled to it. This also applies to maintenance payments, even if these are temporarily classified as loans, i.e. deferred.

If one spouse gives their share of a property to the other spouse for use free of charge after separation or divorce, this is regarded as maintenance for tax purposes.

In the context of the tax rate structure following separation or divorce, there is a legal need to determine the entitlement to apply the reduced family rate or the obligation to declare according to the rate for single persons.