Deducting Work-Related Expenses: Save Up to CHF 4,000 in Taxes Per Year

Do you know all the work-related expenses you can deduct from your taxes? Many Swiss taxpayers give away hundreds to thousands of francs annually because they don’t know which professional costs are tax-deductible. From work clothing to computers to daily meals – the list of deductible work-related expenses is longer than you think. With the right strategy, you can significantly reduce your tax burden while staying fully compliant.

What Are Deductible Work-Related Expenses?

Work-related expenses are all costs that arise directly from your professional activity. In addition to the well-known expenses for training and commuting, there are numerous other deductible items:

• Work clothing and special work equipment
• Meals during working hours
• Computers, software, and technical tools
• Professional books and specialized literature
• Office supplies and work materials

Meal Costs: Lump Sum or Actual Billing

Meals away from home offer particularly attractive savings opportunities. This nationwide rule offers two variants:

Lump-Sum Meal Deduction

• Annual lump sum: CHF 3,200 per year
• Daily allowance: CHF 15 per workday (if not working full year)

Employer Contribution Consideration

Important note: If your employer contributes to meal costs through a cafeteria, lunch checks, or vouchers, you may only deduct half of the lump sum.

Federal Tax and Cantonal Rules: The Three-Percent Trick

For direct federal tax and in important cantons such as Zurich, Bern, Lucerne, and Vaud, a tiered system applies for lower and higher incomes:

Rule for Lower Incomes

• Lump sum deduction: CHF 2,000 without proof

Rule for Higher Incomes

• Calculation: 3% of net salary
• Maximum amount: CHF 4,000 per year
• Beyond this: actual costs with receipts may be deducted

Practical Example

With a net salary of CHF 80,000, you can deduct CHF 2,400 (3%) as work-related expenses. If your net salary reaches CHF 133,333 or more, you can use the maximum lump sum of CHF 4,000.

Cantonal Special Rules: St. Gallen as an Example

Not all cantons follow the federal model. Canton St. Gallen shows how different the rules can be:

• Base amount: CHF 700
• Plus: 10% of net salary
• Maximum amount: CHF 2,400

Depending on your income level, this system can be either more advantageous or less favorable than the federal rule.

Lump Sum or Proof: Which Strategy Pays Off?

The choice between lump sum and actual proof depends on your real expenses:

Advantages of the Lump Sum

• No receipt collection required
• Simple accounting
• Predictable tax savings

Advantages of Actual Proof

• Higher deductions possible for above-average costs
• Especially worthwhile for expensive work equipment
• More accurate reflection of real expenses

Strategies to Maximize Your Work Deductions

Optimize your tax savings with smart planning:

• Document expenses: collect all receipts throughout the year
• Make comparisons: calculate lump sum vs. actual costs
• Consider timing: plan major purchases strategically
• Use canton changes: benefit from more favorable rules when moving

Conclusion: Make the Most of Work-Related Deductions

Swiss tax law offers a variety of options for deducting work-related expenses. From the CHF 3,200 meal allowance to the CHF 4,000 maximum for general work-related expenses – with the right strategy, you can significantly reduce your tax burden. Regularly check whether the lump sum or actual proof is more advantageous for you, and don’t forget to consider cantonal specifics.