Holiday camps: tax relief available for working parents

The Federal Supreme Court has ruled that parents can claim tax relief on the costs of their children’s holiday camps or creative courses if these are primarily for childcare purposes – that is, because the parents are working and there is no one else available to look after the children.

A couple from Geneva had sent their two children (aged 4 and 6) to creative courses and themed camps during the school holidays and on school-free Wednesdays. The tax authorities did not wish to recognise these costs as childcare expenses, but only to grant a small flat-rate allowance. The Federal Supreme Court has now ruled that parents can deduct childcare costs if they work and the childcare is necessary.

It does not matter whether the childcare takes place in a crèche, a day-care centre or a holiday camp. What is important is that childcare is the primary purpose, not whether the child learns something or has fun in the process. (Source: BGE 9C_156/2025 of 29 January 2026)