Deductions for illness and accident expenses

Medical and accident costs of taxpayers or those they support are deductible. The deduction is calculated from the total expenses minus the deductible.

Deductible Expenses

Deductible expenses include the deductible according to the health insurance or insurance company's statement and additional costs not covered by insurance (e.g., dental costs and expenses for spa treatments). Furthermore, additional costs for a medically prescribed diet, which may occur, for example, in case of celiac disease, can also be deducted.

Non-deductible items include preventive measures (e.g., gym memberships), personal care services, cosmetic treatments, psychoanalysis, and travel costs associated with treatments.

Calculation of the Deduction

All deductible expenses are reduced by reimbursements from third parties (health insurances and insurances) and any shares of living expenses that would have arisen even without the illness or accident. Additionally, for a necessary and ongoing diet, a lump sum of CHF 2500 can be claimed. This results in a total of expenses from which a deductible of 5% of net income (total income minus total personal deductions) is subtracted to ultimately arrive at the deduction for medical and accident costs.

Claiming the Deduction

To claim the deduction, the tax return must include the completed form "Overview of Medical and Accident Costs" as well as a cost and premium summary from the health insurance company. The summary is obtained on request directly from the health insurance company. For all expenses that are not covered by any insurance, the respective receipts must also be submitted.