Tax deduction for maintenance payments to concubine

ATA/625/1998Cour de justice / Verwaltungskammer06.10.1998Granted

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The case concerns a French taxpayer living in concubinage who had joint custody of a child with his partner. He claimed a tax deduction for payments made to the concubine for the child’s maintenance. The court held that he had to be treated like a Swiss concubine in the same situation and could therefore deduct those payments.

Omnilex-Regeste

LCP.21; equal tax treatment of comparable family situations in concubinage: a taxpayer in a factual relationship equivalent to that of a Swiss cohabiting partner may not be denied the deduction of maintenance payments made to the partner for the support of their common child solely because of foreign nationality. The decisive criterion is the comparable economic and family situation, not the formal status of the taxpayer (consid. not stated).

Gesamter Gesetzestext

Descripteurs

IMPOT; CONCUBINAGE; TAXATION D'OFFICE; FIN

Normes

LCP.21

Résumé

Le contribuable français qui a la garde conjointe avec sa concubine sur leur enfant doit être traité comme le concubin suisse : il doit pouvoir déduire les prestations qu'il verse à sa concubine pour l'entretien de leur enfant.

Schlagwörter

taxationconcubinagemaintenance paymentschild supportequal treatmentdeduction

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether a taxpayer in a concubinage relationship may deduct payments made to the cohabiting partner for the maintenance of their child.

Extrahierter Entscheid

Yes. The taxpayer must be treated like a Swiss cohabiting partner and may deduct the maintenance payments made to the concubine.

Extrahierte Begründung

The decisive consideration is equal treatment: a foreign taxpayer in the same family situation as a Swiss concubine cannot be treated less favorably for tax purposes regarding deductions for child maintenance payments.

Tax deduction for maintenance payments to concubineKI-generiert