Taxes

In Switzerland, citizens who do not perform firefighting service must pay a firefighting replacement levy, which varies in amount by canton. Individuals aged 20-50 are generally obligated to perform firefighting service or, instead, pay a financial levy along with their taxes.

Home office compensation is taxable if the employer provides a workplace; without a provided workplace, it is considered tax-free expense reimbursement. Business expenses such as room costs and travel expenses for the home office are tax-deductible under certain conditions.

Companies offer participation models such as stock packages and options to promote employee retention and loyalty. These participations are subject to specific tax regulations, which depend on the type and availability of the shares.

In Switzerland, taxpayers can deduct self-paid medical expenses if they exceed the reasonable deductible limit and all costs are verifiable. This includes costs for medical treatments, medications, therapies, and medical aids.

Occupationally incurred meal expenses can be deducted from taxes on a flat-rate basis, with the standard deduction being CHF 15 per workday. With subsidized canteen meals, the deduction is reduced to CHF 7.50 per day.

Professional expenses, such as travel costs between home and workplace, are tax-deductible. Deduction options include bicycle (CHF 700/year), public transport (necessary costs), and car (70 cents/km), with strict conditions applying.

In Switzerland, insurance premiums such as health, life, and accident insurance can be deducted from taxes, with a maximum of CHF 1,700 or CHF 3,500 for married couples at the federal level. The deductible amount increases by 50% in the absence of contributions to occupational pension plans.

Corporations such as joint-stock companies and limited liability companies are separate legal entities that are subject to a profit tax at both the federal and cantonal levels, and a capital tax at the cantonal level. In contrast to sole proprietorships, they suffer an economic double taxation, as profits are taxed first at the corporate level and later at the shareholders' level.

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