What tax deductions can I claim in Switzerland?

In Switzerland, individuals can claim numerous tax deductions: professional expenses, insurance premiums, continuing education costs, child deductions and much more. The amount of deductions varies by canton.

The Swiss tax system offers many opportunities for legal tax optimization. Here's a complete overview of all important deduction possibilities:

Professional-related deductions:

Professional expenses (flat-rate deduction):

• Employees: 3% of net salary, minimum CHF 2'000, maximum CHF 4'000
• Employees with high costs: Actual costs when exceeding flat rate
• Included: Commute, work materials, training, work clothing

Transportation costs:

• Public transport: Actual costs (GA, half-fare, subscriptions)
• Private vehicle: CHF 0.70 per kilometer (when necessary)
• Minimum distance: Often 2-5 km depending on canton
• Maximum amount: Observe cantonal limits

Continuing education costs:

• Job-related courses: Fully deductible
• Retraining: When professionally necessary
• Language courses: If professionally required
• Professional literature: Job-related books and magazines

Insurance and pension:

Pillar 3a (tied pension):

• Employees (2025): Maximum CHF 7'258 per year
• Self-employed: 20% of earned income, maximum CHF 36'288
• Tax advantage: Full deductibility federal and cantonal

Insurance premiums:

• Health insurance: Basic insurance fully deductible
• Supplementary insurance: Limited deductibility
• Life insurance: Pillar 3b up to certain limits
• Accident/legal protection insurance: Usually fully deductible

Family deductions:

Child deductions:

• Federal (2025): CHF 6'700 per child under 18 years
• Cantonal: Varies between CHF 5'000-9'000
• Education: Higher deductions for children in education (up to 25 years)

Childcare costs:

• Federal: Maximum CHF 25'000 per child under 14 years
• Requirement: Both parents employed or in education
• Deductible: Daycare, all-day school, nanny, childminder

Important cantonal differences:

Tax optimization for companies:

Business expenses:

• Operating costs: All commercially justified expenses
• Personnel costs: Wages, social insurance, training
• Depreciation: On equipment and assets
• Provisions: For foreseeable risks

Tax optimization tips:

• Staggered Pillar 3a: Multiple accounts for staggered withdrawals
• Timing of deductions: Concentrate large expenses in one year
• Plan continuing education: Strategic timing of job-related courses
• Optimize donations: Larger amounts in high-income years

Digital tax optimization with Findea.ch:

Our tax experts maximize your deduction possibilities:

• • Complete analysis: Of all possible deductions
• • Cantonal optimization: Using local particularities
• • Multi-year planning: Strategic tax optimization
• • Document collection: Digital capture of all evidence

Important: Tax laws change regularly. With professional advice, you ensure you use all deduction possibilities optimally while remaining legally compliant.