What is the entitlement to a parental tariff in the case of shared custody?

The parental tax rate provides relief for single parents or parents living apart. In the case of divorced parents with joint parental responsibility, the question often arises: Who is entitled to the parental rate? According to a judgement of the Federal Supreme Court, only one parent may receive the parental rate, i.e. no double application of the rate.

The Federal Supreme Court has now ruled that the tariff can be granted to the parent who fulfils all of the following conditions:

1. shared parental responsibility
2. equivalent care with alternating custody
3. no maintenance payments between the parents
4. both parents are equally responsible for maintenance
5. the parent making the claim has the lower income

This means that if custody is shared, the divorced parent with the lower income can benefit from the parental rate. Even if both parents provide the same amount of care, only one receives the tariff. (Source: BGE: 9C_397/2023 of 7 March 2025)