{"id":1254,"date":"2024-02-21T22:04:02","date_gmt":"2024-02-21T22:04:02","guid":{"rendered":"https:\/\/newlydivorced.ch\/child-deduction-for-alimony-payments\/"},"modified":"2024-02-22T14:20:28","modified_gmt":"2024-02-22T14:20:28","slug":"child-deduction-for-alimony-payments","status":"publish","type":"post","link":"https:\/\/newlydivorced.ch\/en\/child-deduction-for-alimony-payments\/","title":{"rendered":"Child deduction for alimony payments"},"content":{"rendered":"\n<p>If periodic maintenance payments (alimony) are made for the minor child, the parent receiving the payments is generally entitled to the child deduction.<\/p>\n\n<p>This allocation applies to both state and municipal taxes as well as direct federal tax.<\/p>\n\n<p>Child deduction without alimony<\/p>\n\n<p>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:<\/p>\n\n<p>Do the parents have joint custody?<\/p>\n\n<p>Do the parents take turns looking after the child (alternating care)?<\/p>\n\n<p>Who mainly looks after the child?<\/p>\n\n<p>Do the separated parents still live together?<\/p>\n\n<p>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.<\/p>\n\n<p>The distribution of the child deduction for a minor child if no maintenance payments are made depends on these factors.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If periodic maintenance payments (alimony) are made for the minor child, the parent receiving the payments is generally entitled to the child deduction.<\/p>\n","protected":false},"author":1,"featured_media":1229,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"_joinchat":[],"footnotes":""},"categories":[51,50],"tags":[],"class_list":["post-1254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-and-planning","category-taxes"],"_links":{"self":[{"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/posts\/1254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/comments?post=1254"}],"version-history":[{"count":2,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/posts\/1254\/revisions"}],"predecessor-version":[{"id":1395,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/posts\/1254\/revisions\/1395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/media\/1229"}],"wp:attachment":[{"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/media?parent=1254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/categories?post=1254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/newlydivorced.ch\/en\/wp-json\/wp\/v2\/tags?post=1254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}