Looking at the below link:
When you have kids, you have a lower tax rate. I was wondering how long this reduced tax rate lasts for. It seems there are multiple conditions. One is if you have kids of ‘minor’ age - which I understand to be <18 in Switzerland.
Then there is talk of kids doing vocational training. But it isn’t clear to me what this includes? Is it university? Is there any limit?
As far as I recall it is until they finished their “Erstausbildung”, so if the do an apprenticeship it ends once the apprenticeship is finished. If they go to gymnasium and study, it ebds once they have their degree. At least it wqs this wqy for my parents, they got the deductions and the payments from the state until I got my bachelor degree.
Hear me out … how to reduce your taxes with just one kid: have them go to uni but agree with them to never finish their degree.
I’ll see myself out.
I presume it’s the same limit as with alimony: once the kid reaches 25, it doesn’t matter if they’re still studying: no more tax breaks/alimony.
My spreadsheet also uses 25, so I must have got that from somewhere and forgot about it and didn’t leave myself a reference.
So if we really want to do tax planning, I should have another kid at 65 and I’ll get reduced tax rate until 90? 
Sure, go ahead!
What kind of fallacy is that again? 
The Anna Nicole Smith Fallacy 
It’s a trade off over full night of sleep 