Federal Direct Tax – Family Taxation (LIFD)

Family situation

Marital status

Concubins (unmarried partners)

Check if you live together without being married.

Common household in Switzerland

Shared household in Switzerland during the tax year.

Tax liability scope

Separation criteria (de facto)

Separated de facto or de jure

Separation in fact or in law during the year.

No common home

No shared domicile during the separation period.

Financial accounts kept jointly

Joint bank or financial accounts kept by the couple.

Publicly perceived as a couple

Perceived publicly as a couple (e.g., events, addresses).

Duration (months)Duration of separation in whole months.

Leads to dissolution

Separation intended to lead to dissolution.

International situation

Spouse abroad

One spouse domiciled outside Switzerland.

Limited liability (one spouse)

Only one spouse is subject to limited liability.

Treaty override

Treaty provision overrides ordinary allocation.

World income spouse 1

Worldwide income of spouse 1 in CHF.World income spouse 2

Worldwide income of spouse 2 in CHF.World income (joint)

Worldwide income jointly attributable.Swiss taxable spouse 1

Income taxable in Switzerland for spouse 1.Swiss taxable spouse 2

Income taxable in Switzerland for spouse 2.

Deductions & special situations

Health premium subsidy (CHF)

Cantonal/communal health insurance subsidies received.Premiums & savings interest paid (CHF)

Premiums and savings interest actually paid.

Additional pillar 2 / 3a contributions

Additional buy-ins to pillar 2 / payments to 3a.

Supports a needy person

Financial support provided to a needy person.

Eligible dependants (count)

Number of eligible dependant persons.

Insolvency flag

Declared insolvency/bankruptcy during the period.

Capital benefit (art. 37b/38)

Capital benefits under art. 37b/38 LIFD.

Expense forfait

Expense forfait election / regime.

Source tax

Tax at source applied.