Maintenance contributions to cohabiting partners are not deductible

A taxpayer lodged an appeal with the Federal Supreme Court against the cantonal tax office. He had paid maintenance contributions to his cohabiting partner and claimed these as a deduction in his tax return. The tax office did not recognise the deduction.

The court upheld the tax office’s decision. It referred to the clear wording of the law, according to which only maintenance payments to the divorced, judicially or actually separated spouse are deductible. Payments to fulfil other maintenance or support obligations under family law to other beneficiaries are not deductible. (Source: BGE 9C_643/2023 of 15.11.24)