Is a minor subject to tax
1. Income and assets of children under parental authority
The income and assets of children under parental custody are allocated to the persons exercising this custody until the beginning of the year in which they come of age (Section 16 (2) StG). Minor children are only taxed independently for their earned income (see section 2).
The age of majority is 18 years (Art. 14 ZGB).
If the parents of a child are not assessed together, but they share parental custody, the focus is on custody. Income and assets are allocated to the parent who is in custody and who receives maintenance contributions for the child. If no maintenance contributions are claimed for the child, it can generally be assumed that the child is in alternating custody and that both parents contribute equally to the child's maintenance. In this case, the child's income and assets are divided equally and allocated to each parent (cf. circular no. 30 of the Federal Tax Administration of December 21, 2010 regarding married couple and family taxation according to the federal law on direct federal tax). In the intercantonal relationship, the allocation of income and assets as well as the granting of deductions and tariffs must take place in accordance with the principles of federal law on the prohibition of intercantonal double taxation.
2. Income from work of minor children
Minor children are personally taxable for their income from gainful employment (Section 16 (2) StG). As a rule, they establish an independent tax domicile at the parents' place of residence. There is no minimum age from which minors can be taxed, so that they are generally subject to taxation for earned income regardless of their age. In practice, however, the earnings of school-age children are not specifically investigated.
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