Childcare Tax deduction for freelancers (Zurich)

Hi All,

We moved to Zurich in 2022.

- I have a full time job with contract.

- My wife doesn't work full time, but 2-3 days. She is a freelancer for company located in Europe.

We heard that 25.000 chf of Childcare cost is tax deductible.

Can we deduct childchare when wife does not work full time or freelancer?

You could deduct it already now??

https://blogs.deloitte.ch/tax/2022/0…-1st-2023.html

My wife does work full-time. Can I still deduct it?

??

I’m sorry for typo.

My wife is a freelancer and doesn’t work for full time.

Can we deduct kita expenses from the tax?

Do you gave Kita expenses? As far as I know you need to prove them, i e they want to see the invoice

25000 is for federal taxes,which are peanuts. For ZH taxes, 10100.

Tom

The 2022 Ct. Zurich tax instructions say:

“Deduction for children looked after by others [para. 16.6]
Third-party childcare costs: The deduction amounts to a maximum of CHF 10,100 per child. For each child who has not yet reached the age of 14, the proven costs (maximum CHF 10,100) can be deducted. The child must live in the same household as the taxpayer who provides for his or her maintenance. The costs must be directly related to the taxpayer’s employment, education or incapacity for work.”

"Deduction for children (child deduction) [para. 24.1]

The couple lives in an unseparated marriage or are widowed:
They can claim for each child,

  • Who is a minor on December 31, 2022 ( born between 2005 and 2022),
  • who, although of age on December 31, 2022, is still in initial vocational training and whose main support is provided by you,
    claim the deduction.
    Canton of Zurich
    CHF 9,000 per child
    Confederation
    CHF 6,500 per child"

https://www.zh.ch/content/dam/zhweb/…A_bf%20DEF.pdf

For tax year 2023:
“The Federal Council is bringing the higher deduction for third-party childcare costs into force on January 1, 2023. In the future, up to 25,000 francs per child and year can be deducted in direct federal tax.”

https://www.admin.ch/gov/de/start/do…-id-86864.html