Higher deduction for childcare outside the family as of 1 January 2023

From 1 January 2023, the proven costs for third-party childcare can be deducted from income on a federal tax level. For each child who has not yet reached the age of 14 and lives in the household with the person liable to pay maintenance, up to CHF 25,000 can be offset against income in the tax return. Depending on the canton, such deductions have already been granted for cantonal and communal taxes.