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 is a complete overview of all important deduction possibilities:

Professional 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 deduction
• Included: Commute, work tools, continuing education, work clothing

Travel expenses:

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

Continuing education costs:

• Job-related courses: Fully deductible
• Retraining: If 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 professional income, maximum CHF 36'288
• Tax advantage: Full deductibility for federal and cantonal taxes

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
• Condition: Both parents employed or in education
• Deductible: Daycare, all-day school, nanny, day mother

Maintenance contributions:

• To ex-partner: Fully deductible if taxable for recipient
• To children: Alimony deductions possible
• Parent care: Nursing home costs partially deductible

Housing and property costs:

Rental apartment:

• No direct deductions: Rent is not tax deductible
• Moving costs: For job-related moves

Home ownership:

• Mortgage interest: Fully deductible
• Maintenance and repairs: Actual costs or flat rate
• Energy renovations: Often eligible for additional subsidies
• Imputed rental value: Must be taxed as income

Other important deductions:

Donations:

• Federal: Up to 20% of net income
• Cantonal: Different limits
• Recognized organizations: Only to tax-exempt institutions

Medical and accident costs:

• Deductible: Costs exceeding 5% of net income
• Deductible: Doctor, medications, therapies, aids
• Not deductible: Cosmetic procedures

Observe cantonal differences:

CantonChild deductionInsurance premiums max.SpecialtiesZurichCHF 9'000CHF 1'700/3'400High family deductionsZugCHF 12'000CHF 3'000/6'000Very attractiveBernCHF 7'200CHF 1'500/3'000AverageGenevaCHF 9'000CHF 2'000/4'000High deductions

Tax optimization for companies:

Business expenses:

• Operating costs: All commercially justified expenses
• Personnel costs: Salaries, social insurance, continuing education
• Depreciation: On equipment and operating assets
• Provisions: For foreseeable risks

Professional tips for tax optimization:

• 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 specialties
• Multi-year planning: Strategic tax optimization
• Receipt collection: Digital capture of all evidence

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