Child care/education deductions

Finance, Taxes, Banking, Insurance and Retirement
1
Would you happen to have some document/guideline about what is deductible with respect to child care/education?

The Zurich tax office says

Kinderdrittbetreuungskosten: Der Abzug beträgt höchstens CHF 10’100 pro Kind. Für jedes Kind, welches das 14. Altersjahr noch nicht vollendet hat, können die nachgewiesenen Kosten (höchstens CHF 10’100) abgezogen werden. Das Kind muss mit der steuerpflichtigen Person, die für seinen Unterhalt sorgt, im gleichen Haushalt leben. Die Kosten müssen in direktem Zusammenhang mit der Erwerbstätigkeit, Ausbildung oder Erwerbsunfähigkeit der steuerpflichtigen Person stehen.

and then

Kinderkrippe / Abzug für fremdbetreute Kinder

Die Voraussetzungen für einen Abzug sind in der Wegleitung zur Steuerklärung unter Ziffer 16.6 aufgeführt.

Ausbildungskosten der Kinder

Kosten im Zusammenhang mit der Ausbildung der Kinder gelten als Lebenshaltungskosten. Lebenshaltungskosten sind nicht abzugsberechtigt. Ebenso sind Kosten für Sportkurse, Ferienlager, Spielgruppen, Nachhilfeunterricht, Sprachschulen etc. nicht zum Abzug zuzulassen, weil die Kinderabzüge unter Ziffer 24.1 der Steuererklärung diese Kosten abdecken.

However, in the last couple of years, the tax office accepted my bills for a private kindergarten (which is mandatory education for which a public alternative exists).

Now that she is in a private primary school, would these qualify:

day care during school holidays (not a camp, but at school) afternoon care by the school school tuition school mensa I was hoping all of them but the tuition, based on what they accepted in the past years, but maybe not...

What to they allow to deduct, then, until 14 year of age?

Thanks!

2
I am surprised about private education being deductive but have no experience.

For sure the holiday care, afternoon care and mensa should be (same as the public Hort) but the tuition according to the definition is not.

3
Pure daycare or care expenses are deductible but tuition not. At least that is the case here in VD. Most private schools are well attuned to this and prepare the necessary attestations for the tax authorities accordingly.

For example, before and afterschool care, including lunchtime supervision is covered. Tuition not. I do not understand what mensa is. Be aware that this will be covered for a minor child but I don't think until age 14. I cannot recall at the moment if there was a strict age cut off, but once they get to a certain age, 'child care' is no longer necessary. Things like study classes take over and this is not childcare. Primary school you are probably safe, once in secondary most if not all is not covered anymore as they are old enough to look after themselves.

4
From the axa.ch site

Can we deduct fees for our daughter's private tuition and high school preparation course from our taxable income?

Unfortunately not. The costs of initial schooling up to the upper secondary level are not deductible. Upper secondary level qualifications include the baccalaureate, specialized matriculation, federal certificate of vocational education and training, federal diploma of vocational education and training, and specialized school diploma.

Only the costs of professional training and continuing development (incl. retraining) are deductible, up to an amount of CHF 12,000. Professional training and continuing development refers to all training activities pursued by the taxpayer to further their professional advancement. It is therefore conditional on being able and willing to apply the knowhow so acquired to earning a living.

5
That is for highschool, this kid is in primary.

6
'' The costs of initial schooling up to the upper secondary level are not deductible.

7
Cafeteria lunch.

Tom

8
"The costs of initial schooling UP TO the upper secondary level are not deductible."

Tom

9

They accepted private kindergarten, though, so I will try and ask anyway.

(Just to clarify, private kindergarten fees are also split into the cost of the mandatory part and the cost of the optional afternoon care and lunch).

Thank you all!

10
Just to follow up, in case others end up in this thread in the future: the school replied with a tax document stating that 25% of their tuition fees are "care" and not education, and that fraction is deductible, together with after-school care and holiday clubs.

Lunch is billed separately and I will try to add it in the tax forms and see what the tax office says.