More and more young adults in Switzerland who want to continue their education after their apprenticeship or start university studies are still dependent on their parents' financial support. This article informs parents about important aspects of the child deduction for adult children in their tax return.
Initial education and child deduction:
Tax legislation allows the child deduction if the child is in their initial education. But what all counts as initial education? This includes apprenticeships, high school diplomas and vocational baccalaureates, as well as further education at universities of applied sciences. Even a complete university degree, up to and including a doctorate after high school, can be considered initial education. In short, any further training that is directly related to an apprenticeship or the completion of secondary level 2 is considered part of initial training.
Interruptions during training:
A temporary interruption of education, such as working after the apprenticeship or attending compulsory military school, does not end initial education, but merely pauses it. It is important that these interruptions are appropriate and do not last too long so that the education can be continued, for example at a university.
Part-time studies and income:
Your child's income during their studies is decisive in determining whether you can claim the child deduction. The maximum permissible gross salary varies depending on the canton, but the general rule is that an income of less than CHF 15,000 is not sufficient to cover your own living expenses. In such cases, the child deduction remains in place for the parents.
