Swiss federal tax reforms give modest relief to families and couples

Switzerland's federal authorities have announced modest adjustments to the tax code aimed at families. Childcare costs can now be deducted up to 25,900 francs, and the deduction for vocational training has been lifted to 13,100 francs, each a 100-franc increase. For married couples, the entry-level income threshold rises to 29,900 francs, and the highest tax bracket will only affect taxable incomes of 946,000 francs or more, compared with the previous 941,000-franc threshold.

Corresponding changes to withholding tax scales are being implemented, but the deduction for professional expenses remains unchanged. Because taxes in Switzerland are split among federal, cantonal and municipal levels, the federal relief does not automatically reduce overall tax burdens unless cantons or municipalities adjust their rates. The article notes that cantonal tax levels vary widely, with Zug, Nidwalden and Lucerne among the lowest, while Zurich, Solothurn and Bern rank among the highest.