In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".
The initiative wants to amend the tax legislation in such a way that divorced or separated parents can deduct not only the maintenance contributions for minor children as before, but also those for adult children in education. The commission justifies its decision in particular with the longer duration of education today as well as with the parents' obligation to pay maintenance according to Article 277 of the Civil Code, which (as far as reasonable) applies until the completion of education anyway. Furthermore, the WAK-N points out that a comprehensive consideration should be made in the implementation and that, if necessary, the deductions for children should also be adjusted.
The business now goes to the WAK-S for preliminary examination.
The full media release is available here. The initiative can be viewed here.
