Supported People

You can receive a tax deduction if you provide financial support to a person who is unable to work or can only work to a limited extent. This may be due to illness, disability, or other objective reasons.

To claim the deduction, you must reach a certain minimum amount. For state tax, your support payments must be at least CHF 2'800 per year. For direct federal tax, the minimum limit is CHF 6'800 per year. Payments below these minimum amounts are not relevant.

The deduction is not possible for your spouse, for children for whom a child deduction is already granted, or if you already deduct maintenance payments (alimony) for the same person.

You support your father, who is unable to work, with CHF 3'000 per year. A deduction may be possible for state tax, as the minimum amount of CHF 2'800 is reached. However, this amount is not sufficient for federal tax, as a minimum of CHF 6'800 is required.

Enter the payments and iqtax will automatically apply the correct deductions.

Proof of support payments must be provided. A confirmation from the person receiving support must be submitted with the tax return, stating the type, timing, and amount of support. If requested by the tax office, payment receipts must also be submitted. Bank or postal receipts are particularly important for payments made abroad.

Open the Supported People section. There you can specify who you have supported, your relationship to that person, and the amount of financial support you provided during the tax year.

iqtax automatically takes into account the statutory minimum and maximum amounts.