To love \u2764\ufe0f and to separate \ud83d\udc94 doesn't only happen to married couples, but also to cohabiting couples.
During their time living together, the tax authorities generally leave cohabiting couples relatively alone, provided each partner contributes to the shared life they have formed (contractually a simple partnership).
\ud83d\udc49 However, if there is a significant disparity in the contributions each partner makes to the partnership, the tax authorities may question whether there have been gifts between third parties, which are subject to sky-high tax rates (up to 54.61% in Geneva, 50.1% in the canton of Vaud, etc.).
In the event of a separation, maintenance contributions for children are not an issue. However, the maintenance contribution for the ex-partner is not recognised by the tax authorities as such and, therefore, not deductible from income tax as a maintenance contribution for the ex-spouse, because the ex-partners were never married. In parallel, this contribution should not be recognised as income by the ex-partner receiving it. If the ex-partners were previously subject to a foreign marital property regime \u2013 a foreign regime not recognised in Switzerland \u2013 this does not change the situation. In this case, the partners had drawn up an \u00abofficial declaration of common-law partnership\u00bb before a Canadian official, which is not recognised in Switzerland.
\ud83d\udea8 \ud83d\udea8 \ud83d\udea8 The tax authorities might not stop at the non-deductibility of maintenance payments to an ex-spouse and consider that the maintenance payments made would correspond to a taxable gift at the (prohibitive) rate between third parties\u2026 \ud83d\ude31
This is a Neuch\u00e2tel case. The judgment is in French.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_643\/2023, of 15 November 2024<\/p>","protected":false},"excerpt":{"rendered":"
S’aimer \u2764\ufe0f et se s\u00e9parer \ud83d\udc94 n’arrive pas qu’aux couples mari\u00e9s, mais aussi aux concubins. \ud83d\udc49 Durant la vie commune, le fisc laisse en g\u00e9n\u00e9ral les concubins relativement tranquilles, dans la mesure o\u00f9 chaque concubin apporte sa contribution \u00e0 la communaut\u00e9 de vie (contractuellement une soci\u00e9t\u00e9 simple) qu’ils forment. \ud83d\udc49 S’il y a toutefois une […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-161","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n