Taxes in the Canton of Bern: from when is the double-earner deduction available?
March 3, 2025
Tax law
Tax issue in the Canton of Bern
In the Canton of Bern, there is a claim for the dual income allowance for spouses who live in a legally and actually unseparated marriage and are both employed. The allowance amounts to two percent of the earned income of both spouses, but is capped at 9,500 francs. The allowance must not exceed the smaller earned income (Art. 38 Abs. 2 StG/BE).
In addition, the dual income allowance is also permissible if one spouse regularly and significantly collaborates in the profession or business of the other spouse (Art. 38 Abs. 2 StG/BE).
This allowance is granted ex officio and is visible from the assessment notice (wegleitung.sv.fin.be.ch).
Sources
Article 38, Paragraph 1 StG/BE
From the income, private debt interest can be deducted in the amount of the taxable asset income according to Articles 24, 24a, and 25 and an additional 50,000 Swiss Francs. Non-deductible are interest on loans that a corporation grants to a natural person who is significantly involved in its capital or who is otherwise closely related, under terms that deviate significantly from those customary in business transactions between third parties, enduring burdens, and 40 percent of paid life annuities, payments of alimony to the divorced spouse, legally or actually separated, as well as payments to a parent for children under their care, but not benefits in fulfillment of other family law maintenance or support obligations, periodic and one-off contributions made under federal legislation for the acquisition of claims from old-age, survivors', and disability insurance and from occupational pension schemes, deposits, premiums, and contributions for the acquisition of contractual claims from recognized forms of tied self-provision up to the amounts permissible under federal law, premiums and contributions for income replacement schemes, unemployment insurance and compulsory accident insurance, contribution payments to health insurers, accident and disability insurance, for private old-age and survivors' insurance, life insurance and the like, as well as for interest on savings capital for married couples in legally and actually undivided marriage totaling 4,900 Swiss Francs, for other taxable persons 2,450 Swiss Francs, for taxpayers who do not deduct contributions to occupational pension schemes or recognized forms of tied self-provision, the deduction for married couples increases to a maximum of 7,200 Swiss Francs and for other taxable persons to a maximum of 3,600 Swiss Francs, for each child for whom a child deduction is permissible, 700 Swiss Francs can be deducted. … the costs related to disabilities of the taxable person and of persons with disabilities who are supported by them within the meaning of the Federal Act of December 13, 2002 on the Elimination of Discrimination against People with Disabilities (Disability Equality Act, BehiG), as far as the taxable person bears the costs themselves, … the proven costs up to a maximum of 16,000 Swiss Francs for the third-party care of each child who has not yet reached the age of 14 and lives in the same household as the taxable person who provides for their maintenance, as far as these costs are in direct causal connection with the taxable person’s employment, training, or incapacity to work, membership fees and donations up to a total amount of 5,300 Swiss Francs to political parties registered in the party register according to Article 76a of the Federal Act of December 17, 1976 on Political Rights (BPR), which are represented in a cantonal parliament or have received at least three percent of the votes in the last cantonal parliamentary elections in a canton, the costs of professional training and further education, including retraining costs, up to a total amount of 12,500 Swiss Francs, provided that a first degree at the secondary level II is available or that the age of 20 has been reached and that it does not concern training costs up to the first degree at the secondary level II.
Article 38, Paragraph 2 StG/BE
In the case of legally and actually undivided marriage, two percent of the income from employment of both spouses may be deducted, but not exceeding 9,500 Swiss Francs, if both spouses are independently employed; this deduction shall not exceed the smaller income figure when considering the acquisition costs (Articles 31–35) and the deductions according to Paragraph 1 letters d to f; if one spouse regularly and considerably collaborates in the profession or business of the other spouse.
Article 38, Paragraph 1 StG/BE
From the income, private debt interest can be deducted in the amount of the taxable asset income according to Articles 24, 24a, and 25 and an additional 50,000 Swiss Francs. Non-deductible are interest on loans that a corporation grants to a natural person who is significantly involved in its capital or who is otherwise closely related, under terms that deviate significantly from those customary in business transactions between third parties, enduring burdens, and 40 percent of paid life annuities, payments of alimony to the divorced spouse, legally or actually separated, as well as payments to a parent for children under their care, but not benefits in fulfillment of other family law maintenance or support obligations, periodic and one-off contributions made under federal legislation for the acquisition of claims from old-age, survivors', and disability insurance and from occupational pension schemes, deposits, premiums, and contributions for the acquisition of contractual claims from recognized forms of tied self-provision up to the amounts permissible under federal law, premiums and contributions for income replacement schemes, unemployment insurance and compulsory accident insurance, contribution payments to health insurers, accident and disability insurance, for private old-age and survivors' insurance, life insurance and the like, as well as for interest on savings capital for married couples in legally and actually undivided marriage totaling 4,900 Swiss Francs, for other taxable persons 2,450 Swiss Francs, for taxpayers who do not deduct contributions to occupational pension schemes or recognized forms of tied self-provision, the deduction for married couples increases to a maximum of 7,200 Swiss Francs and for other taxable persons to a maximum of 3,600 Swiss Francs, for each child for whom a child deduction is permissible, 700 Swiss Francs can be deducted. … the costs related to disabilities of the taxable person and of persons with disabilities who are supported by them within the meaning of the Federal Act of December 13, 2002 on the Elimination of Discrimination against People with Disabilities (Disability Equality Act, BehiG), as far as the taxable person bears the costs themselves, … the proven costs up to a maximum of 16,000 Swiss Francs for the third-party care of each child who has not yet reached the age of 14 and lives in the same household as the taxable person who provides for their maintenance, as far as these costs are in direct causal connection with the taxable person’s employment, training, or incapacity to work, membership fees and donations up to a total amount of 5,300 Swiss Francs to political parties registered in the party register according to Article 76a of the Federal Act of December 17, 1976 on Political Rights (BPR), which are represented in a cantonal parliament or have received at least three percent of the votes in the last cantonal parliamentary elections in a canton, the costs of professional training and further education, including retraining costs, up to a total amount of 12,500 Swiss Francs, provided that a first degree at the secondary level II is available or that the age of 20 has been reached and that it does not concern training costs up to the first degree at the secondary level II.
Article 38, Paragraph 2 StG/BE
In the case of legally and actually undivided marriage, two percent of the income from employment of both spouses may be deducted, but not exceeding 9,500 Swiss Francs, if both spouses are independently employed; this deduction shall not exceed the smaller income figure when considering the acquisition costs (Articles 31–35) and the deductions according to Paragraph 1 letters d to f; if one spouse regularly and considerably collaborates in the profession or business of the other spouse.
Art. 114 Abs. 2 StG/BE
In calculating the deduction, flat rates for professional expenses (Art. 31) and for insurance premiums (Art. 38 Abs. 1 Bst. d, f, and g) as well as the social deductions according to Article 40 are taken into account. The cantonal tax administration publishes the individual flat rates.
Art. 114 Abs. 2a StG/BE
The deduction for spouses living in legally and factually undivided marriage, who are both employed, is based on rates that take their total income (Art. 10 Abs. 1), the flat rates and deductions according to paragraph 2, as well as the deduction for the employment of both spouses (Art. 38 Abs. 2) into account.
Art. 114 Abs. 2 StG/BE
In calculating the deduction, flat rates for professional expenses (Art. 31) and for insurance premiums (Art. 38 Abs. 1 Bst. d, f, and g) as well as the social deductions according to Article 40 are taken into account. The cantonal tax administration publishes the individual flat rates.
Art. 114 Abs. 2a StG/BE
The deduction for spouses living in legally and factually undivided marriage, who are both employed, is based on rates that take their total income (Art. 10 Abs. 1), the flat rates and deductions according to paragraph 2, as well as the deduction for the employment of both spouses (Art. 38 Abs. 2) into account.
Art. 33 para. 2 DBG
If both spouses live in a legally and actually undivided marriage and both earn income from employment, 50 percent of the lower income will be deducted, but at least 8600 francs and at most 14,100 francs. For the purpose of employment income, taxable earnings from dependent or independent employment are considered, less expenses according to Articles 26–31 and the general deductions according to paragraph 1 letters d–f. If one spouse significantly contributes to the profession, business, or trade of the other spouse, or in the case of joint self-employment, each spouse is allocated half of the joint income. A different allocation must be proven by the couple.
Art. 33 para. 2 DBG
If both spouses live in a legally and actually undivided marriage and both earn income from employment, 50 percent of the lower income will be deducted, but at least 8600 francs and at most 14,100 francs. For the purpose of employment income, taxable earnings from dependent or independent employment are considered, less expenses according to Articles 26–31 and the general deductions according to paragraph 1 letters d–f. If one spouse significantly contributes to the profession, business, or trade of the other spouse, or in the case of joint self-employment, each spouse is allocated half of the joint income. A different allocation must be proven by the couple.