Dependent children, crèche, day care, etc.
The deduction amounts to a maximum of CHF 9,100 per child under 14 years of age who lives in the same household as the taxpayer who is responsible for his or her maintenance, if the childcare costs (crèche, day-care center, etc.) are incurred because :
- the married parents, living in the same household, are both gainfully employed
- the single, widowed, separated or divorced parent living in the same household with his/her dependent child(ren) is gainfully employed.
The same applies in the case of training or incapacity to earn.
The deduction is granted provided that the custody is assured by a third party, that the expenses incurred can be documented and that they are incurred during the time the taxpayer is gainfully employed, training or unable to work.
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