Switzerland’s Federal Supreme Court has ruled in favour of parents seeking to deduct certain summer-camp costs from their taxes, reported RTS. The case arose in the canton of Geneva, where a couple enrolled their children in creative courses at a private language school.
The sessions took place every Wednesday from 9am to 1pm. During school holidays the children also attended week-long programmes known as thematic camps. The couple’s older daughter attended five courses and their younger son one. In their 2022 tax return the parents claimed the expenses as third-party childcare costs.
Cantonal tax authorities and Geneva’s Administrative Court initially allowed only a flat deduction of CHF 250 for each camp. But the Geneva Cantonal Court later ruled in the parents’ favour—a decision the Federal Supreme Court has now upheld.
Conditions for deduction
Under Swiss law, parents may deduct expenses for childcare provided by a third party for children under 14 who live in the same household.
The costs must also be linked directly to the parents’ employment. For instance, childcare may be necessary when parents are working during school holidays.
The Federal Supreme Court noted that the law does not specify which third parties may provide such care. Nor does childcare have to consist solely of passive supervision: structured activities can also qualify. In principle, the court added, even regular tutoring sessions could fall within the scope of deductible childcare expenses.
More on this:
RTS article (in French) – Take a 5 minute French test now
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