Is the tagi tax deduction for kids 25k per kid for Federal Tax in 2024?
yes according to Schweizer Steuerrecht (Steuern Schweiz, Schweizerische Steuer, Steuerberater, Steuerberatung, Switzerland Taxes, Swiss Tax, swisstax)
- Ă„nderungen der Drittbetreuungskosten
Ab dem Steuerjahr 2023 können die nachgewiesenen Kosten für die Drittbetreuung von Kindern bis höchstens 25 000 Franken pro Kind und Jahr (statt wie bisher 10 100) von den Einkünften abgezogen werden. (Bund)
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Adjusted to 25.5 if I remember correctly
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On the topic of deductions for child care: anyone know what restrictions there are on how this 25k can be used?
Concrete case i am interested in: child’s grandparent comes once per week to look after the child, allowing both parents to work that day.
Can the expenses incurred by the grandparent such as travel be tax deducted? (assuming they are covered by the parents)
If yes, what about food expenses for the grandparent?
What about if the grandparent is paid by the parents (say they are still working but they reduce their hours to come look after the baby)
Only professional, invoiced care (like Krippe or Hort in German) in connection with allowing parents to work (or study etc. I guess).
No grandparents, no food, expenses or toys 
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No way.
If I remember correctly this was also asked by a SRF Espresso listener. The answer from an tax expert was „no“.