Overview of Professional Expenses: Travel, Meals, Office Supplies, and Continuing Education

Employees in Switzerland can deduct various professional expenses from taxes. These mainly include travel costs, meal expenses, office supplies, and continuing education costs. These deductions ensure that work-related expenses do not create an additional tax burden.

This article provides a comprehensive overview of the main professional expenses and explains how to claim them correctly on your tax return.

Travel Expenses: Which Deductions Are Possible?

Public Transport

Costs for public transport subscriptions, such as the Swiss Travel Pass (GA), half-fare cards, monthly and annual passes, are fully deductible. Receipts or copies of subscriptions must be attached to the tax return.

Private Vehicle (Car, Motorcycle)

Travel with a private vehicle is deductible only if public transport is unreasonable (e.g., poor public transport, physical limitations, shift work). In this case, a mileage allowance applies (approx. CHF 0.70 per km, canton-dependent).

Maximum Deduction

• Federal tax: Max CHF 3,000 per year
• Cantons: Different maximum amounts (e.g., Zurich CHF 5,000, Bern CHF 6,700)

Meal Expenses: When Is the Flat Rate Applicable?

Eligibility for Flat Rate

Additional meal expenses can be deducted if returning home for lunch is not possible or reasonable.

Canteen Rules

• Meals at a company canteen or workplace: CHF 15 per workday
• No canteen available: CHF 30 per workday

Home Office and Short Distances

Employees working from home or living close to work cannot claim additional meal expenses.

Office Supplies: Which Expenses Are Deductible?

Deductible Office Supplies

• Computer, printer, software (professionally used)
• Professional literature, journals, and work-related apps
• Tools and equipment required for professional activity

Flat Rate or Actual Costs

In many cantons, a flat rate for professional expenses can be claimed. Alternatively, actual costs can be documented if they are higher.

Private vs. Professional Use

Expenses may only be deducted proportionally for professional use. Example: A laptop used 70% professionally and 30% privately is only 70% deductible.

Continuing Education: Tax Deductions for Courses and Seminars

Deductible Continuing Education

Since 2016, continuing education costs can be more broadly deducted. This includes:

• Seminars, courses, and training for the current profession
• Retraining and courses for career change
• Tuition, exam fees, professional literature, travel costs

Distinguishing Education vs. Continuing Education

• Continuing education: Deductible if related to current or new professional activity
• Initial education: Not deductible (e.g., bachelor studies immediately after school)

Maximum Deduction

Up to CHF 12,000 per year for continuing education costs

Online Courses and Digital Learning

Online seminars, digital platforms, and webinars are deductible if clearly related to professional activity.

Practical Examples

Example 1: Employee with Public Transport Pass

An employee in Zurich commutes with a GA. Costs of CHF 3,860 are fully deductible, but limited to CHF 3,000 for federal tax.

Example 2: Employee without Canteen

An employee in Bern has no workplace meals available. She claims the flat rate of CHF 30 per workday.

Example 3: Continuing Education for Specialist

An employee completes a professional training costing CHF 9,000. This can be fully deducted.

Common Mistakes and Tips

Common Mistakes

• Deducting car travel when public transport is reasonable
• Declaring private purchases as office supplies
• Mistakenly deducting initial education costs as continuing education
• Claiming meal expenses when returning home is possible

Tips

• Check travel deductions according to canton limits
• Keep receipts and documentation carefully
• Submit detailed course confirmations for continuing education
• Use the flat rate if it exceeds actual expenses

Conclusion

Professional expenses such as travel, meals, office supplies, and continuing education offer significant opportunities to reduce taxes in Switzerland. The key is to comply with legal requirements and clearly separate private and professional costs.

With proper documentation and the right mix of flat rates and actual costs, employees can optimize their tax returns efficiently.