Owing to the obligation to pay spouse and/or child alimony, the employee liable to tax at source can apply for the adequate granting of "child deduction" at the cantonal tax office, tax at source department, provided that in the person is resident in Switzerland and if it is proven that: the alimony payment constitutes economic hardship (minimum subsistence level not allowed for).
Application deadline: Until March of the following year
Form: Form-free submission in writing (not by e-mail)
Consideration of the effectively paid alimony by filing an annual ordinary tax return: Until the end of march of the following year, the persons liable to tax at source who are not subject to retroactive ordinary tax assessment by law (see section below) have the option of having the effective alimony payments taken into account by applying for a retroactive ordinary tax assessment (see section below)