Rebecca Wyniger-Gärtner, M.Law, and Andreas Schorno, Lic. iur., use practical case studies to shed light on the tax law challenges associated with separation and divorce—from de facto separation to alimony, tax rates, and deductions, all the way to the marital home.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Arthur Rohner (AR) and Beatrice Hablützel Rohner (BH) are married and live in Liestal. On June 15, 2023, they mutually agree to live apart; AR “moves into” an apartment in Muttenz (approximately 8 km from Liestal) on July 1, 2023. Their goal in taking this step is to save their marriage and, after a one-year separation, try to live together again. However, the separation of households continues beyond June 30, 2024. In the fourth quarter of 2024, AR and BH consider the marriage to have failed and file a joint petition for divorce.
AR and BH will jointly pay the rent for the apartments in Liestal and Muttenz in 2023 and 2024 (joint rent account), contributing half each. Starting in 2025, it is stipulated (as part of the divorce agreement) that each spouse will pay for their own apartment.
The 2023 and 2024 tax returns have not yet been filed. The Basel-Landschaft Tax Administration mailed the 2023 tax return in January 2024; the 2024 return will be mailed in January 2025. AR and BH have each requested extensions; they are unsure whether the 2023 taxes are to be filed jointly or individually. Despite their divorce, AR and BH are contacting you jointly as their tax advisor and want to know how they should complete the 2023 and 2024 tax returns and what options, if any, are available to them.
AR and BH have the following tax factors:
The deductions for insurance premiums and savings capital amount to CHF 1,800 for individuals taxed separately and CHF 3,600 for couples taxed jointly. The second-earner deductions (maximum CHF 14,100) and the married-couple deduction (CHF 2,800) are applied in accordance with the Federal Income Tax Act (DBG), 2023 version.
Questions on the Base Scenario
AR works in Murten (FR) and owns a 1.5-room apartment in the old town there, where he stays overnight an average of twice a week for work reasons and otherwise returns to Liestal whenever possible. Due to the jointly agreed “break,” he now resides exclusively in Murten.
Question
What changes compared to the basic scenario?
On this occasion, AR writes to them that he maintains a securities account at the bank that he had not previously declared. Six years ago, he had received half a million from an aunt living in France (secretly, due to the high gift taxes in France). BH, however, knows nothing about this. The couple’s provisional tax bills for the 2023 and 2024 tax periods are still outstanding, except for the credit for withholding taxes from the 2022 and 2023 income years.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. Following their divorce, the children live with Mrs. Meier. Mr. Meier cares for the children every other weekend. Mr. Meier pays Mrs. Meier child support of CHF 1,200.00 per child.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, Mr. and Mrs. Meier share custody of the children equally and continue to exercise joint parental authority over them. Mr. Meier pays Mrs. Meier child support of CHF 200.00 per child.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, Mr. and Mrs. Meier share custody of the children equally and continue to exercise joint parental authority over them. While living with the children, both parents cover the costs incurred in their respective households. Mr. Meier pays Mrs. Meier child support of CHF 200.00 per child. In addition, Mr. Meier pays a verifiable amount of CHF 5,200.00 for major purchases and other child-related expenses.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, Max lives with Mr. Meier and Mia lives with Mrs. Meier. Mr. Meier pays Mrs. Meier CHF 200.00 per month in child support for Mia.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, Mr. and Mrs. Meier share custody of the children equally and continue to exercise joint parental authority over them. No child support payments are made.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, Mr. and Mrs. Meier each care for the children half the time and continue to exercise joint parental responsibility over them. No child support payments are made. However, Mr. and Mrs. Meier each deposit CHF 200.00 per child per month into a joint children’s account, which is used to cover the children’s expenses.
Questions
Mr. and Mrs. Meier have two minor children, Max and Mia. After the divorce, the children live with Mrs. Meier. Mr. Meier pays Mrs. Meier child support of CHF 1,200.00 per child. In November, the older child, Max, turns 18.
Questions
Mr. and Mrs. XY lived in a single-family home (marital residence) and are separating. The property has a tax value of 1,000,000. The mortgage amounts to CHF 500,000. The imputed rental value is CHF 20,000, property maintenance costs are CHF 6,000, and mortgage interest is CHF 4,000.
The separation agreement stipulates, among other things:
Questions and Scenarios
What are the tax implications regarding the property and debts for the following options:
