If you take care of a person who cannot support themselves, you can deduct CHF 3,200 from your cantonal and communal taxes. This applies if your support reaches at least this amount and if no other reduction is granted under specific rules.
For federal direct tax, you can deduct CHF 6,600 for each person who is totally or partially unable to work, provided that your support reaches at least this amount.
A person is considered unable to work when they objectively cannot work and support themselves due to their physical or mental health or other reasons.
Therefore, if you support a person unable to support themselves in Switzerland or abroad, you can deduct from your taxable income the amounts paid up to the above-mentioned limits.
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