Foreign Taxpayer Deductibility of Maintenance Payments to Cohabiting Partner

A French taxpayer sharing joint custody of a child with their cohabiting partner sought to deduct maintenance payments made to the partner, similar to the treatment afforded to a resident cohabiting partner, but the tax administration refused, leading to an appeal. The court reasoned that the relevant Cantonal Law concerning deductions for maintenance payments to a cohabiting partner should be applied equally to the foreign taxpayer, holding that the taxpayer must be permitted to deduct the payments made to the cohabiting partner for the child's upkeep.