What are external care costs?
External care costs are expenses incurred for the care of your child by a third party, for example in a daycare center, with a childminder, or in an after-school care center.
A deduction is possible for children under the age of 14 who live in the same household as you and for whom you are responsible. The childcare must be necessary because you are working, in education, or unable to care for the child yourself for health reasons.
You can deduct the actual costs paid, up to a maximum of CHF 25'000 per child for state tax and CHF 25'800 for direct federal tax.
For unmarried parents with joint custody or alternating custody, the deduction is usually split equally between them – any other arrangement must be proven.
Example
You work 80% and pay CHF 15'000 per year for daycare for your 5-year-old child.
Document
You need the paid invoices from the childcare center or an annual confirmation.
How to add it in iqtax
Open external childcare costs and enter the date of the childcare costs, the name of the childcare facility or caregiver, and the amount paid.
If possible, upload the invoice(s) or proof of payment.
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