No tax deduction for maintenance payments when using a joint account

A divorced man paid CHF 84’324 in maintenance for his ex-wife and their children. As his wife was unable to open her own account in Spain, he transferred the money to a joint bank account.

The tax authorities did not recognise the maintenance as deductible because the money had not actually left his assets, as it remained in the joint account. The Federal Supreme Court upheld this decision. The man’s appeal was dismissed. (Source: BGE 9C_286/2024 of 1 October 2025)