The Conference of Cantonal Finance Directors (FDK) does not oppose an increase in the deduction for childcare costs at the level of direct federal taxes (DBG), but calls for the Tax Harmonisation Act (StHG) not to be amended.
On 5 April 2017, the Federal Council opened the consultation on the tax consideration of child care costs. According to this, child care costs should be more tax deductible. In the case of direct federal tax, a maximum of CHF 25,000 is to be allowed to be deducted, while the cantons are obliged to grant at least a deduction of CHF 10,000 (see our contribution of 5 April 2017).
According to the opinion of 2 June 2017, the FDK does not oppose the planned regulations at the level of the DBG, but is against a binding regulation of deductions for child care costs in the StHG. The detailed justification of the FDK can be found in the opinion of 2 June 2017.
