Life situationsUpdated:
The short answer
In Switzerland, married couples are assessed jointly and must declare their income and assets in a single tax return. Families with children can use additional deductions, for example for childcare. The exact arrangement differs from canton to canton. Living together without being married, registered partnerships or living with a cohabiting partner also raise their own questions, which differ from classic family taxation. Those who familiarise themselves early on with the relevant forms and deductions can fill in the tax return as a family more efficiently and completely.
Joint assessment of married couples
Married persons who live in an undivided marriage are treated as a single unit for tax purposes and submit a joint tax return. Both incomes and the entire assets are added together.
Depending on the income constellation, this joint assessment can have different effects. Some cantons have special tariffs or deductions to relieve dual-earner couples.
What is decisive for the joint assessment is the marital status at the end of the tax period. If spouses live legally and actually separated, the joint assessment no longer applies, even if the marriage formally still exists.
Registered partnerships are treated largely like marriages for tax purposes and are subject to the same principles of joint assessment. Cohabiting couples, on the other hand, continue to be assessed individually, even if they run a joint household and have children together.
Marriage, separation and divorce
In the year of marriage, the spouses are taxed jointly retroactively for the whole year. In the event of separation or divorce, the assessment is carried out separately again from the tax year in question.
These transitions can be administratively demanding, especially if maintenance payments or joint assets have to be divided. Inform yourself early on about the forms required in these situations.
In the case of a divorce, the question often also arises as to how any property, joint accounts or pension assets are to be divided. Such asset transfers can have tax consequences, which is why a careful review of the documents is advisable.
The death of a spouse also leads to a change in the assessment: from the time of death, the surviving person is taxed individually again. Questions of inheritance law are generally to be considered separately from this and are subject to their own cantonal rules.
Deductions for families with children
Families can claim various child-related deductions, for example for childcare by third parties or for the maintenance of minor children or children in education.
The amount of each deduction is set annually and can vary from canton to canton. Check the current guidelines of your canton to determine the amounts that apply to you.
In addition to the classic child deductions, some cantons also have a parental tariff or special concessions for families with several children. Contributions to the education of adult children can also be taken into account under certain conditions.
Anyone caring for children in different constellations, for example under shared custody after a separation, should clarify which parent can claim which deductions. A clear agreement between the parents is helpful here to avoid double deductions or gaps.
- Deduction for childcare costs paid to third parties
- Child deduction for minor children or children in education
- Insurance premiums for the whole family
- Support deduction for dependants in need
Forms and documents for families
For families, additional forms are often added, for example on childcare costs or maintenance contributions. It is worth collecting these documents continuously throughout the year.
In more complex family situations, for example with children from previous relationships or cross-border maintenance payments, a review by a specialist can be advisable.
If married couples submit their tax return electronically, details of children and family-related deductions often have to be entered on separate supplementary sheets. A comparison with the previous year's documents helps to ensure that no relevant items are forgotten.
Cohabitation and single parents
Couples who live together without being married are treated for tax purposes as two independent persons and each submit their own tax return. Children in common, joint assets or a jointly occupied home must be divided between the partners accordingly.
Depending on the canton, single parents can benefit from a special tariff or additional deductions, provided they live in the same household as their children and mainly provide for their maintenance. What matters here are the actual living circumstances and not marital status alone.
If maintenance is paid for children in common, a distinction must be made as to whether the payments are contributions to the other parent or directly to the child, as this affects the tax treatment as income or as a deduction.
Even if a cohabiting couple owns a home together, the imputed rental value, debt interest and maintenance costs must generally be divided between the two persons according to their respective co-ownership shares. A clear contractual arrangement makes it easier to declare this correctly in both tax returns.
What you should have ready
- Salary certificates of both spouses
- Receipts for childcare costs
- Evidence of maintenance or alimony payments
- Insurance premium statements for the family
- Certificates of the children's education or apprenticeship
- Documents on joint assets and debts
Frequently asked questions
Sources
General information, not individual tax advice. Status: August 2026. The current guidelines of your canton and the official information of the tax authorities are decisive.
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