What are the different types of cases available in Switzerland?

In Switzerland, childcare is divided into three main options: kindergartens (public or private collective facilities), day families or tagesmütter (care at the home of a licensed caregiver), and after-school (after-school services for children aged 5-6 years and older). Each type has different hours, costs and availability. Nurseries offer more pedagogical structuring; day families allow more flexibility; after-school supports families where both parents work full-time.

How is the custody fee calculated in the cantons?

Many cantons calculate the fee based on the household's gross income. The higher the income, the higher the tuition; low-income households pay proportionately lower amounts. Some cantons have flat rates. The calculations take into account the composition of the nucleus (number of children, marital status). The fee is not a tax, but a direct payment to the property manager (public or private).

How to apply for a cantonal custody allowance?

A request is submitted to the municipal office in charge (Family Office or Social Benefits). The tax return for the last two years, the AVS number and a specific cantonal form are required. Subsidies are subject to income thresholds that vary from canton to canton. The answer may come within 2-4 weeks. It is advisable to submit the application at the same time as registering for kindergarten.

Can I deduct custody fees from taxes?

Yes, many cantons and the Confederation allow documented childcare expenses to be deducted from the tax base in federal, cantonal and municipal tax. The expenses must be indicated on the tax return by the deadline (usually 31 March of the following year). The tax economy depends on the marginal rate applicable to your income.

How soon do I have to enroll my child in a kindergarten?

Waiting lists can be long, often 6-12 months. It is advisable to register as soon as you decide to use external custody, even if the child will not start immediately. Many cantons operate common online waiting lists. Contact the municipal office (Family Office) to find out about the procedure and specific times in your area.

Nursery and childcare: costs and subsidies in Switzerland (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Children at a Swiss daycare center during play time in a modern bright facility.

Find out how childcare works in Switzerland: kindergartens, fees, cantonal subsidies and tax deductions. Practical guide for families.

Context

In a nutshell

Custody services (kindergartens, day families, after-school) are financed by cantons, municipalities and families
Fees are calculated on household income in many cantons
Cantonal subsidies and tax deductions reduce the cost for families

Key facts

What: Childcare services in Switzerland
Types: Kindergartens, day families, after-school
Who finances: Cantons, municipalities, families
How they are calculated: On an income basis in the main cantons
Benefits: Cantonal subsidies and tax deductions

Child custody in Switzerland is a central issue for families where both parents work. The system is divided into three levels: nurseries, day families (tagesmütter) and after-school facilities, each with its own characteristics of cost and availability.

The responsibility for financing is shared between public bodies and families. The cantons and municipalities, through public budgets, cover a portion of the management costs of the facilities. Households pay fees proportional to income in many cantons, while others apply fixed rates. The cantons also provide direct subsidies to households that meet certain income thresholds.

The structure of the case in Switzerland

Nurseries are public or private facilities authorised by the cantonal authorities. Day families offer custody in domestic settings, often with greater hourly flexibility. The after-school, active after

Operational details

The choice of childcare services has significant implications for the family budget and the ability to participate in the labour market. For a family where both parents are employed, the cost of custody directly affects disposable income and, consequently, effective taxation at the federal, cantonal, and municipal levels.

How costs affect disposable income

Suppose a household with a gross monthly income of CHF 10,000. If the custodial fee absorbs CHF 2,000 per month, the disposable income is reduced to CHF 8,000 before taxation. After the application of direct federal tax, cantonal and municipal taxes, net income is further reduced. Cantonal subsidies and tax deductions operate as compensation mechanisms, reducing the cost received by the family.

The calculation of the fee on the basis of income allows the contribution to be calibrated according to economic capacity. A household with gross income of CHF 5,000 per month will pay a lower tuition than one with CHF 15,000, consistent with the principle of progressivity. It is crucial to understand that the fee is not a federal, cantonal or municipal tax, but a payment to the property manager.

Impact on social security

An often overlooked aspect is the effect on social security contributions. When a parent is absent from work for parental leave, the AVS contribution period

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

To access custodial services in your canton, you must follow a standard procedure that varies slightly from territory to territory, but follows common principles at the national level.

Step-by-step to find and request custody

Step 1: Identify available facilities. Each canton maintains a public register of licensed nurseries and day families. The website of the cantonal administration (usually the Social Division or the Family Office) provides a list with contacts, opening hours, seat availability and indicative rates. It is advisable to contact multiple facilities at the same time, as waiting lists are often long.

Step 2: Check the admission requirements. Many cantons require residency in the territory and an employment contract in force. Some assign seats by order of registration, others by priority (single-parent families, income, situations of fragility).

Step 3: Prepare documentation. The cantonal authorities will require the tax return (form 1 of the Confederation, cantonal return) of the previous two years, sometimes also bank details to verify the ability to pay. The policyholder number (AVS number) of all family members is also needed to correctly identify the nucleus and calculate the benefits.

Step 4: Fill out the grant application. If the income is below the cantonal thresholds, you can apply at the same time

First day as a cross-border worker? Our practical guide walks you from cantonal registration to your first paycheck.

Frequently Asked Questions

What are the different types of cases available in Switzerland?: In Switzerland, childcare is divided into three main options: kindergartens (public or private collective facilities), day families or tagesmütter (care at the home of a licensed caregiver), and after-school (after-school services for children aged 5-6 years and older). Each type has different hours, costs and availability. Nurseries offer more pedagogical structuring; day families allow more flexibility; after-school supports families where both parents work full-time.
How is the custody fee calculated in the cantons?: Many cantons calculate the fee based on the household's gross income. The higher the income, the higher the tuition; low-income households pay proportionately lower amounts. Some cantons have flat rates. The calculations take into account the composition of the nucleus (number of children, marital status). The fee is not a tax, but a direct payment to the property manager (public or private).
How to apply for a cantonal custody allowance?: A request is submitted to the municipal office in charge (Family Office or Social Benefits). The tax return for the last two years, the AVS number and a specific cantonal form are required. Subsidies are subject to income thresholds that vary from canton to canton. The answer may come within 2-4 weeks. It is advisable to submit the application at the same time as registering for kindergarten.
Can I deduct custody fees from taxes?: Yes, many cantons and the Confederation allow documented childcare expenses to be deducted from the tax base in federal, cantonal and municipal tax. The expenses must be indicated on the tax return by the deadline (usually 31 March of the following year). The tax economy depends on the marginal rate applicable to your income.
How soon do I have to enroll my child in a kindergarten?: Waiting lists can be long, often 6-12 months. It is advisable to register as soon as you decide to use external custody, even if the child will not start immediately. Many cantons operate common online waiting lists. Contact the municipal office (Family Office) to find out about the procedure and specific times in your area.