What tax deductions can I claim in Switzerland?

In Switzerland, individuals can claim numerous tax deductions: business 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 is a comprehensive overview:

Business Expense Deductions:

Transportation Costs:

• Public Transport: Full amount deductible
• Private Vehicle: CHF 0.70 per kilometer
• General Pass/Half-Fare: Complete deduction
• Parking: Necessary parking fees

Meal Expenses:

• Meals Away from Home: CHF 15 per working day
• Business Trips: Actual expenses with receipts
• Business Travel: Restaurant costs

Other Business Expenses:

• Work Clothing: Specialized uniforms
• Work Tools: Computer, software, office supplies
• Professional Literature: Professional books and magazines
• Home Office: Proportional costs of home office

Continuing Education and Retraining:

Education Deductions:

• Job-Related Continuing Education: Maximum CHF 12'000
• Professional Retraining: Maximum CHF 12'000
• Travel Expenses: Round trip to courses
• Accommodation: Hotels for multi-day courses
• Learning Materials: Books, software, online courses

Insurance Premiums:

Deductible Insurance:

• Mandatory Health Insurance: Full basic premiums
• Supplementary Insurance: Maximum CHF 1'500-3'000
• Life Insurance 3b: Premiums according to cantonal limits
• Household/Liability Insurance: Annual premiums
• Legal Protection Insurance: Premium certificate

Pillar 3a (Tied Pension):

Maximum Amounts 2025:

• Employees with LPP: CHF 7'258 per year
• Self-employed without LPP: CHF 36'288 or 20% of income
• Married Couples: Each spouse separately
• Staggered Payments: Possible until December 31

Child and Family Deductions:

Child Deductions:

• Child Deduction: CHF 6'500-9'000 per child
• Childcare Costs: Maximum CHF 10'100 per child
• Education Costs: School fees, study expenses
• Children's Health Costs: Not covered by insurance

Married Couples:

• Married Couple Deduction: CHF 2'600-3'500
• Dual Income: Additional deduction
• Alimony: Deductible payments

Housing Costs:

Rental Housing:

• No Direct Deductions: Rent not deductible
• Moving Expenses: Only if work-related

Real Estate Ownership:

• Mortgage Interest: Full deduction
• Maintenance Costs: Repairs and maintenance
• Energy Renovations: Special deductions
• Building Insurance: Deductible premiums

Health Costs:

Medical Expenses:

• Deductible and Co-payment: Uncovered amounts
• Dental Expenses: Uninsured treatments
• Alternative Medicine: Recognized therapies
• Technical Aids: Glasses, hearing aids

Donations and Contributions:

Deductible Organizations:

• Charitable Organizations: Recognized as public utility
• Political Parties: According to cantonal regulations
• Churches: Religious contributions
• Associations: Non-profit purpose

Important Cantonal Differences:

Variations by Canton:

• Deduction Amounts: Significant differences
• Special Deductions: Canton-specific
• Maximum Limits: Variable
• Tax Rates: Different rates

Optimization Tips:

Tax Planning:

• Pillar 3a Timing: Regular payments
• Cost Bundling: Concentrate expenses
• Optimal Timing: Timing of expenses
• Complete Documentation: All receipts

Special Deductions:

Extraordinary Events:

• Natural Disasters: Floods, storms, hail
• Theft: Uninsured losses
• Legal Costs: Lawyer and court costs
• Credit Losses: Uncollectable debts

Tax Advisory Service Findea.ch:

Our expertise for your tax optimization:

• Personalized Analysis: Identification of all deductions
• Maximum Optimization: Exploitation of all possibilities
• Legal Compliance: Guaranteed legal security
• Time Savings: Professional processing
• Continuous Updates: Current legislative changes

Conclusion: Legal tax optimization can save several thousand francs per year. Systematic planning and professional advice are the key to success.