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. For divorced or permanently separated spouses with children, legal clarification is required as to which parent is entitled to claim tax deductions – such as the child deduction or the deduction for childcare costs.
The Swiss Federal Tax Administration (FTA) discussed various tariff options and deduction options for direct federal tax depending on the specific family constellation in detail in Circular No. 30 of December 21, 2010. The cantonal tax authorities are authorized to establish their own tax regulations at cantonal level, as exemplified by the rate structure and deduction options in the Lucerne tax book.
With regard to post-marital maintenance, the law stipulates that the spouse obliged to pay maintenance can deduct the maintenance payments made as deductible expenses from taxable income, while the spouse entitled to maintenance must declare the maintenance payments received (including those for the children) as taxable income.