Deductible professional expenses for non-self-employed gainful activity

As an employee engaged in non-independent occupational activity, one must declare and tax their income in the tax return. However, various professional expenses can be deducted from the taxable income.

In the tax return, all income from non-independent occupational activities must be declared (see blog post). From these taxable earnings, professional costs (also called acquisition costs) and general deductions can be deducted. Deductible professional expenses include expenses necessary for earning employment income, unless they are covered by the employer. This is distinct from living expenses, which are not tax-deductible because they do not directly relate to earning employment income but serve to satisfy general life needs (examples of living expenses: food, housing, clothing, education, recreation, etc.). The following expenses are counted among deductible professional costs:‍

1. Travel costs between home and workplace

‍When using public transportation, the actual costs can be deducted (e.g., season tickets). If this is not reasonable, the costs for private vehicles can be deducted (e.g., due to poor public transport connections, illness, or disability).

‍2. Additional costs for meals away from home

‍Meal costs are generally not deductible living expenses. However, if a return trip over lunch is not possible due to the distance being too great, poor traffic connections, or too short a meal break, the additional costs can be deducted as professional expenses.

‍3. Standard deduction for other professional costs

‍A standard deduction of 3% of the net income, at least CHF 2,000 and at most CHF 4,000, is granted for the general professional costs of the main employment.

‍4. Expenses for weekly stays away from home

‍As a weekly resident, one can deduct the costs for a room, but not for an apartment. Additionally, the costs for the weekly return trips home can be deducted.

‍5. Further training

‍Deductible are costs for further training and retraining, as long as they serve to advance in the practiced profession, maintain the current professional position, or enable promotion within the previous profession. Costs for training due to a voluntary career change or learning a first profession are not deductible.

‍6. Membership fees for professional associations

‍The cantons grant different standard deductions for membership in professional associations. The exact deductions are specified in the cantonal guidelines for filling in the tax return.

‍7. Expenses in secondary employment

‍For expenses in secondary employment, 20% of the earnings, at least CHF 800 and at most CHF 2,400 per year, can be deducted.

Expenses claimed that exceed the flat rates must always be substantiated with appropriate receipts. Generally, it is advisable to keep and, if necessary, submit appropriate receipts for all claimed deductions.

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