Gymiprüfung, Multicheck, Stellwerktest, ZAP-IMS

Tax deductions for private tutoring and Gymnasium course: What is possible?

Roland Böhi

20.10.2024

Ja, innerhalb einer Testperiode kann die Multicheck-Eignungsanalyse zweimal pro Berufsfeld durchgeführt werden. Es gibt keine Mindestwartezeit zwischen den Tests, allerdings wird das Ergebnis des ersten Tests auf dem Zertifikat des zweiten Tests vermerkt, wenn sie im selben Jahr stattfinden.

Die Multicheck-Eignungsanalyse bewertet, ob die Bewerber die akademischen und intellektuellen Anforderungen für das gewünschte Berufsprofil erfüllen. Eine Punktzahl unter dem Eignungswert von 40 kann den Ausbildungserfolg erschweren, aber die endgültige Entscheidung über die Zulassung liegt beim Ausbildungsbetrieb.

Datum:  
Donnerstag, 02. Mai 2024

Zeit:  
ab 15:00

Adresse:  
Strassemnummer 81, 0000 Ort

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Unfortunately, you cannot deduct tutoring and Gymnasium courses from your taxes. These costs are included in the so-called child deduction. However, you can also claim this if your child is already of legal age but is still in initial training.

Child deduction for parents in an intact marriage or widowed parents

If you are married or widowed, you can claim the following deductions for each child who is a minor at the end of the tax period, or for each child who is of legal age but still in initial vocational training and whose maintenance you mainly finance.

State tax deduction:
CHF 9,300 per child

Federal tax deduction:
CHF 6,800 per child

Child allowance for single parents

Full deduction for single parents

If you and the other parent have joint parental custody and you receive taxable child support payments, you can claim the full child deduction. If you have sole parental custody, you can claim the full child deduction.

For children of legal age who are in initial vocational training, you can claim the full child deduction if the other parent does not pay child support or if child support is paid but you are still primarily responsible for the child's maintenance.

State tax deduction:
CHF 9,300 per child

Federal tax deduction:
CHF 6,800 per child

Half deduction in cases of shared parental custody

If you and the other parent have joint parental responsibility and you do not receive any taxable maintenance payments for the child, you can claim half of the child deduction.

State tax deduction:
CHF 4,650 per child

Federal tax deduction:
CHF 3,400 per child

Child deduction for cohabiting parents

If you have sole parental custody or joint custody and you receive taxable maintenance payments for the minor child from the other parent, you can claim the full deduction.

If you and the other parent have joint custody and you do not deduct any child support payments made to the other parent, you can claim half of the deduction.

Child deduction for adult children in education

If the child is of legal age but still in initial vocational training, you can claim the full child deduction if you are primarily responsible for their maintenance. If both parents contribute to the child's maintenance, the child deduction is available to the parent who makes the higher financial contribution to the child's maintenance (usually the parent with the higher income).

Further information on tax deductions

Ähnliche Regeln gelten, wenn du nicht mit ihrem Kind zusammenlebst. Die Regulierungen findest du unter Steuerfreie Beträge (Sozialabzüge) Ziffer 24 (S.19)