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Federal Law on tax relief in favour of families with children.

Country of implementation
General short description of the innovation
The purpose of the reform, in force since the 1st of January 2011, is to allow to better reconciling work and family and to enhance horizontal fiscal equity: taxpayers with identic economic capacity must bear the same tax burden. On the one hand horizontal fiscal equity is established between couples with children and those without, as families are entitled to a tax deduction of 250 CHF ? 205,66 Euros - per child. On the other hand, horizontal fiscal equity is established between families with children (under the age of 14 and living in the same household) who look after them themselves or who have not the possibility to look after them because of work or education. A maximal amount of 100?000 CHF ? 82?270,67 Euros - for children assisted by a third party can be deducted from taxes.
Target group
Total Population
Policy Field
  • family
Type of Policy
  • public
Duration of the policy
In force since 1st of January 2011.
Scope of innovation
  • Scope: structural
  • Budgets: these measures entail a loss of earnings of about 600 million CHF ? 493,62 million Euros - at the direct federal tax level, of which about 500 will be borne by the confederation and 100 by the cantons.
  • Number of intended beneficiaries: unknown
  • Spatial coverage: national
General description of (intended) objectives and strategies
The reform aims to enhance work and family reconciliation and to eliminate inequality of treatment between families who look after their children themselves and those who need to have recourse to third parties. These objectives are pursued through direct federal tax deductions: families can deduct 250 CHF ? 205,66 Euros - per child; moreover, it is possible to deduct up to 100?000 CHF ? 82?270,67 Euros - / for care costs for children of less than 14 years and living in the same household, for reasons of work or study of the parents. /
Nature of the innovation-long-term perspective
consistent programmatic change
Type of innovation
  • new policy, practice or measure
New outputs
  • subsidies/tax-credits (income tax deduction)
  • wages
Intended target group
Working age population
  • care responsibilities (care for children [0-16/16+], for elderly or other family members) (Families with children (0-14 for the tax deduction for children looked after third parties))
  • employment situation (working families)
Actors involved in policy-making/implementation and/or evaluation
  • agency or national social insurance body (federal finance department)
  • central state
Intended output
  • subsidies/tax-credits (income tax deduction)
  • wages
Intended and unintended outcomes
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