Change in the application of the parental scale on January 1st 2024

On September ^1st 2023, at the proposal of the State Council, the Geneva Grand Council restored equal treatment by adopting Bill 13254 on the equitable taxation of separated or divorced parents who share equally in the care and maintenance of their children.

The parents concerned will benefit from an identical reduction in their tax burden (in the form of a partial parental scale).

Parliament has thus re-established equal treatment when both parents have agreed to take equal responsibility for the care, maintenance and expenses of their children, and no maintenance contribution is paid between them in relation to the latter.

When the new law comes into force on January ^1st 2024, the parents concerned will each benefit from an identical reduction in the tax scale (partial splitting, divisor 1.8), in contrast to the current situation.