Dependent adult children in Geneva: relaxed conditions for cantonal tax since 2023

Since 1 January 2023, the rules for adult children considered as dependants have been relaxed in Geneva. Before this reform, the adult child had to be a student or apprentice on 31 December for parents to benefit from the tax deduction. This condition has now been removed for cantonal and communal tax (ICC), in accordance with Article 39 paragraph 2 letter b LIPP in its new version.

For cantonal and communal tax (ICC), the current conditions for an adult child to be considered a dependant are as follows: the child must be under 25 years of age, not earn a gross annual income exceeding CHF 16,197 (for a full dependant) or between CHF 16,198 and CHF 24,296 (for a half-dependant), and their net taxable wealth must not exceed CHF 92,432. These amounts are indexed annually and have been updated for the 2025 tax period.

In concrete terms, this means that an adult child aged 22 who is taking a gap year, undergoing professional reorientation, or looking for a first job without success, can now be considered a dependant of their parents for Geneva ICC purposes — provided the income and wealth limits are met. This is a significant change from the previous regime, where only continuing studies or an apprenticeship qualified for the deduction.

The tax consequences are significant. A child considered a dependant allows parents to deduct not only the dependant themselves but also the health insurance premiums and medical expenses relating to them. For an adult child with health insurance premiums of CHF 4,500 per year and medical expenses of CHF 2,000, the additional total deduction can reach CHF 6,500 per year, in addition to the dependant deduction itself.

For federal direct tax (FDT), however, nothing has changed. Article 35 LIFD still requires the adult child to be a student or apprentice on 31 December to be considered a dependant. The standard deduction is CHF 6,700 per child. This is an important divergence between cantonal and federal law: a non-student adult child can be deducted on the Geneva cantonal return but not on the federal return. Taxpayers must handle this difference correctly.

A common pitfall concerns the calculation of the child's income. The gross annual income taken into account includes all income: wages, unemployment benefits, taxable scholarships, alimony, etc. If the child works part-time during studies and exceeds the CHF 16,197 threshold, they can no longer be considered a dependant for ICC purposes. It is therefore essential to review the child's exact situation at year-end to determine whether the conditions are met.

At MVO Fiducia, we analyse your adult children's situation each year to optimise your Geneva tax return. Our experts verify income and wealth conditions, calculate optimal deductions and ensure consistency between ICC and FDT returns. Contact us for a personalised tax review of your family situation.