Dismissal of the taxpayer's appeal against the refusal of additional child and insurance deductions

Facts

The appellant [X.] has been living separately from his wife [Y.] since September 2004. Of the three children they have in common ([A.] , [B.] and [C.] ), the eldest was placed under the custody of the father, and the two younger ones under the joint custody of the parents. For the 2005 tax period, [X.] claimed maintenance contributions, child and insurance deductions for all three daughters. The lower instances recognized the child deductions only for the eldest daughter, as [X.] paid maintenance contributions for the two younger daughters. Central legal issue: Can [X.] , in addition to the maintenance contributions for the two younger daughters, also claim child and insurance deductions?

Considerations

The Federal Court dismisses the appeal. A cumulation of deductions for maintenance contributions with the child and insurance deductions is not possible, neither for the direct federal tax nor for the cantonal and municipal taxes:

According to the case law of the Federal Court and the circulars of the Federal Tax Administration, the same child deduction may not be granted multiple times if the child is under joint parental custody. In the case of separated parents who pay maintenance contributions, the parent who declares the maintenance contributions as income is entitled to the child…