My children are of over 18 but still students. Do we have to pay extra for them?

If your children have no income and no assets, they are considered your dependents. They still have to file a tax return. In this case, an additional fee of 15 chf per child for the declaration is charged if we also take care of the parents’ declaration.

If your children exceed your township’s rates and are no longer dependent on you, the standard rate applies.