Based on the 2020 tax data, the FTA has examined the tax deductions for childcare costs for direct federal tax. The data relates to 14 cantons (AR, BE, FR, GE, GL, GR, JU, NW, OW, SG, SZ, TI, VD and VS).

Many taxpayers use this deduction for small amounts that are far below the maximum limits granted. There are considerable differences between the cantons: In Ticino, for example, only 9.2% of taxpayers with children claim this deduction, compared to 29.8% in Vaud. On average, married taxpayers with children reduce their tax more than single taxpayers with children. Moreover, the higher their taxable income, the greater the tax reduction for taxpayers with children.

The French study (with German summary) is available here .