Why Many Taxpayers Forget Important Deductions

The Swiss tax return offers numerous ways to reduce your tax burden. Yet every year, many taxpayers fail to claim deductions that could save them thousands of francs. The reasons are varied: lack of knowledge, time pressure, missing receipts, or uncertainty about cantonal differences. This article shows which deductions are most frequently forgotten, why this happens, and how to ensure you don’t miss out.

Lack of Awareness of Available Deductions

Most taxpayers know only the basics: Pillar 3a, health insurance premiums, or commuting costs. Less known are many additional deductions – especially those that apply only in certain cantons or vary significantly by canton. Not knowing these differences can be costly.

Frequently Forgotten Deductions in Detail

Medical and Health Costs

Doctor and dental fees, medication, hospital stays, aids such as glasses or hearing aids: all of these are deductible if costs exceed the threshold (5% of net income under federal tax). Many taxpayers fail to keep receipts systematically and lose their entitlement.

Education and Training Costs

Language courses, master’s programs, or professional certificates – job-related education and training costs are deductible. They are often overlooked because they are paid privately and not associated with taxes.

Child and Family Deductions

Child deductions and childcare expenses represent major savings potential. Example: up to CHF 25,000 per child in Zurich, CHF 10,000 in Basel-Stadt, CHF 8,000 in Bern. Many parents fail to enter costs because they don’t realize that private caregivers or host families are also deductible.

Donations and Political Contributions

Donations to recognized charities are deductible if they exceed CHF 100 and up to a maximum of 20% of net income. Political contributions are also deductible (e.g. up to CHF 10,300 under federal tax). Many small donations are forgotten, even though they can add up to several hundred francs.

Commuting Costs

Commuters can deduct travel costs, but only up to a maximum amount. At federal level, this is CHF 3,000; cantons often allow more (e.g. Zurich CHF 5,000). The flat rate for bicycles is CHF 700 (Basel-Stadt: CHF 800). Missing receipts often result in taxpayers entering too little.

Insurance Premiums

Many forget that health and life insurance premiums are also deductible. Under federal tax, the maximum is CHF 1,800 for individuals and CHF 3,600 for married couples. Cantons often allow higher limits.

Psychological Reasons for Forgotten Deductions

Time Pressure

Many complete their tax return just before the deadline. Under stress, details like receipts or smaller deductions are overlooked.

Uncertainty About Rules

Cantonal differences often cause confusion. What’s allowed in one canton may not apply in another. Many prefer to skip deductions rather than risk making a mistake.

Effort of Collecting Proof

Small amounts seem unimportant. If receipts aren’t collected throughout the year, they are often missing by March – and potential deductions are lost.

How to Make Sure You Don’t Miss Deductions

• Keep a checklist: Create a list of all relevant deductions and update it annually.
• Collect receipts continuously: Store medical bills, donation receipts, and training invoices immediately.
• Go digital: Save bank, insurance, and course documents directly in digital form.
• Check cantonal specifics: Tax office websites list maximum amounts and rules.
• Seek professional advice: For complex situations, tax specialists can help ensure you don’t miss out.

Conclusion: Claiming All Deductions Pays Off

The Swiss tax return offers many ways to reduce your tax burden – from medical expenses to childcare and donations. Many taxpayers unintentionally forgo these benefits and pay more than necessary. With organized planning, consistent recordkeeping, and awareness of cantonal rules, you can save money every year. With a little effort and foresight, deductions turn the tax return into a powerful tool to sustainably optimize your tax burden.