Deductible expenses for self-employment

Freelancers can deduct business-related costs such as personnel and rental expenses from their taxes to determine their income.

2015

To determine income from self-employment, costs that are business or professional in nature may be deducted. In principle, all costs necessary for the pursuit of self-employment may be deducted (e.g., personnel and rental costs). Exceptions are regulated by law.

Deductible costs have a decisive influence on the determination of income from self-employment (see blog post). According to Art. 27 para. 1 DBG, only business or professional expenses may be deducted from the income statement. Paragraph 2 of Art. 27 DBG specifically mentions the following costs:

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