gift between spouses

Hi,

I am having trouble finding legislation about gifts in amount of money between spouses in Switzerland (Zurich). I need this for taxes declaration (we are both swiss residents B permit holders).

Last year I have been sending money monthly to my wife bank account in EU for monthly expenses (I am supporting financially for both of us).

As these sums will appear on the year end accounts / assets declared under my wife bank accounts outside Switzerland, do I have to declare these transfers somehow specifically (we are declaring the year end amounts anyway)?

Are this sums considered gifts and excepted from any additional declaration?

We are obliged to declare the incomes/assets together as a family anyway so just wondering if there is some special thing I am missing here.

Thanks,

Alin

Gift taxes are levied on the cantonal level. Typically, gifts between spouses or registered partners and gifts between parents and their children are exempt from gift tax. However, it may be beneficial to doublecheck with your local tax office about the gift tax laws specific to your canton of residence.