The taxpayer, a foreign national, arrives in Switzerland with his wife and children. After a few years, the couple's relationship deteriorates. The spouses agree to a separation governed by the law of their country of origin, according to which the wife and children will move to a third country, and the taxpayer will pay a sum each month to cover their financial needs, an alimony contribution paid into a joint account. This is because, according to the taxpayer, in the third country, a married woman cannot open an account in her sole name. The taxpayer deducts the alimony contribution from his taxable income.
The tax authorities refuse the deduction on the grounds that the maintenance contribution is paid into a joint account for which the debtor is a joint holder.
The first instance judges validate the tax authority's position, as do the cantonal judges.
Federal judges summarise the position of cantonal judges: \u00bbthey considered, in essence, that by being a joint holder of the bank account in Spanish with his wife, to which he had regularly made transfers, the appellant retained possession of the assets on that account, so that there had been no movement of resources (maintenance contributions) in favour of his wife.\u00bb
Federal judges recall their case law stating that maintenance payments are deductible for the payer \u2013 and therefore taxable for the recipient, under the so-called concordance system \u2013 provided that the payer has completely divested themselves of the funds. As long as the payer retains the power to dispose of the maintenance payment \u2013 for whatever reason \u2013 it is not a deductible maintenance payment.
The ruling is in French. This is a Genevan case.<\/p>\n\n\n\n
Court of Appeal, judgment 9C_286\/2024, of 1 October 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Le contribuable, ressortissant \u00e9tranger, arrive en Suisse avec femme et enfants. Apr\u00e8s quelques ann\u00e9es, le couple bat de l’aile. Les \u00e9poux conviennent d’une s\u00e9paration soumise au droit du pays d’origine et selon laquelle femme et enfants partiront vivre dans un 3e pays et le contribuable versera chaque mois une somme pour couvrir leurs besoins […]<\/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-310","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n