Asserting dependants

You can claim the deduction for dependants even if the person lives abroad, but you must prove that you are helping the person financially (bank or postal transfers, money transfers, bill payments, etc.)

The dependant must be unable to support himself or herself, the tax authorities sometimes ask you for supporting documents such as proof of income and assets.

The maximum amount of the deduction for dependents depends on the canton, you can claim up toAt the federal level, you can claim a deduction of up to CHF 6,500, provided that you can prove that you receive at least this amount of assistance.