What is your opinion? It's a good thing or there is a catch here?
From 1 January 2023, parents will be able to deduct up to CHF 25,000 per child in childcare costs from their annual taxable income. Currently, the maximum is CHF 10,100 per child.
Is this federal, or cantonal?
Federal
Well, I suppose it makes it easier for both parents to work, which in return increases their gross tax contributions. (??)
On the other hand couples without child-care costs are paying proportionally higher taxes to cover the costs of this, which doesn’t make me happy. We already pay higher taxes than couples with children.
I think it's fair to be able to deduct real childcare costs if 2 parents work. Keep in mind that it's only for a portion of the child's life that this high amount is reached, typically until about 4. After that it becomes much less with after school care etc.
I can imagine it won't be seen as a good change by these without the kids and from pragmatic point of view you can always say that Switzerland doesn't need kids, since there will always be willing immigrants to come and work for Swiss pensions, but I think it's a good change.
Because it removes (just a small bit) an obstacle for a mother to go back to the job market after giving birth. I don't think it's good for the mental health to be overqualified employee or leave the market completely when you invested six years of studies in the past.
On the other hand - I don't deny stay-at-home parents. I simply believe they should just have the choice of both options.