Child deduction for adults in education

More and more young adults in Switzerland, who after their apprenticeship pursue further education or begin university studies, continue to rely on financial support from their parents. 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 for a child deduction if the child is in their initial education. But what counts as initial education? This includes apprenticeships, maturity (high school diploma), professional maturity, as well as further educations at universities of applied sciences. Even a complete university study, up to a doctoral degree after high school, can be considered initial education. In short, any further education that is directly related to an apprenticeship or the completion of secondary level 2 is considered part of initial education.

Interruptions During Education

A temporary interruption of education, such as working after an apprenticeship or attending compulsory military school, does not end the initial education but merely pauses it. It is important that these interruptions are appropriate and do not last too long so that education, such as at a university, can be continued.

Part-time Study and Income

Your child's income during their studies is crucial in determining whether you can claim the child deduction. The maximum allowable gross salary varies depending on the canton, but in general, an income below 15,000 CHF is not sufficient to cover personal living expenses. In such cases, the child deduction remains available to the parents.