Summer camps for children: Can you really deduct these costs from taxes now?

Many parents know the situation:
School is closed, the holidays are approaching – but work continues as usual.

Under certain conditions, the resulting childcare costs may be tax-deductible.

A recent Federal Supreme Court ruling provides additional guidance on when camps, courses and similar programmes may qualify as third-party childcare expenses.

Federal Supreme Court ruling 9C_156/2025

The ruling clarified that children’s camps and similar programmes may qualify as childcare expenses.

The decisive factor is not only the type of activity offered. What matters is the main reason why the parents use the programme.

The decision can be searched by its case number, 9C_156/2025, in the official Federal Supreme Court judgment database.

Key requirement: the programme must serve a childcare purpose

The costs may qualify when:

• The parent or parents are working, completing education or professional training, or are unable to provide care
• The child requires care during that time
• External childcare is therefore necessary
• The costs are directly connected to the need for childcare

The child must generally be under the age of 14 and live in the same household as the taxpayer claiming the deduction.

Which activities may qualify?

Depending on the circumstances, the following may qualify as childcare expenses:

• Holiday camps
• Day camps
• Private school holiday courses
• Supervised programmes during school holidays
• Care on school-free days
• Daycare centres and after-school care
• Childminders and other recognised childcare providers

The programme must primarily provide the necessary supervision and care of the child.

Which costs are generally not deductible?

• Pure leisure activities
• Hobbies that are not connected to a childcare need
• Courses attended mainly for education, sport or personal development
• Costs incurred even though a parent was available to care for the child

A programme does not automatically qualify simply because it takes place during the school holidays. The individual circumstances and the main purpose of the arrangement remain decisive.

Deduction in Zurich

For the 2025 tax period, up to CHF 25,000 per child may be deducted for cantonal and municipal taxes in Zurich, provided all requirements are met.

For direct federal tax, the maximum deduction for the 2025 tax period is CHF 25,800 per child.

The statutory basis for the federal deduction can be found in Article 33 of the Federal Direct Federal Tax Act.

Further information on taxation in the Canton of Zurich is available from the Zurich cantonal tax authority.

Keep the necessary documents

Parents should retain documents showing both the amount paid and the reason why childcare was required.

• Invoices and payment confirmations
• Registration confirmations
• Programme descriptions
• Dates and duration of care
• Evidence of employment, education or training where necessary

If an invoice includes childcare, meals, accommodation, teaching or leisure activities, the tax authority may request a breakdown of the individual costs.

How iqtax helps

iqtax guides you step by step through your tax return and prompts you to review relevant areas such as third-party childcare costs.

This helps you identify potential deductions and record the required supporting documents completely.

Conclusion

If you work, study or are unable to provide care and therefore rely on external childcare, it is worth reviewing the costs carefully.

Holiday camps and similar programmes are not automatically deductible. However, they may qualify when their main purpose is the necessary care and supervision of the child.

Get started

www.iqtax.ch

Official sources and further information

• Swiss Federal Supreme Court judgment databases
• Search all Federal Supreme Court judgments
• Federal Direct Federal Tax Act: Article 33
• Canton of Zurich: taxes for individuals

This article provides general information and does not replace individual tax advice. The deductibility of childcare expenses depends on the personal circumstances, the available documentation and the practice of the relevant cantonal tax authority.