Deductions

In 2025, several adjustments will take effect regarding allowances, flat rates, and withholding tax. Families will benefit from higher child deductions, employees from lower thresholds for healthcare and education costs. This article outlines all the key updates and provides tips for your tax return.

Expats in Switzerland can take advantage of many deductions – from retirement savings and training to healthcare costs and childcare. This guide shows which deductions are particularly relevant and how you can save taxes by filing a return.

Many taxpayers unintentionally forgo valuable deductions and end up paying too much. Learn which deductions are most often forgotten in Switzerland – and how to optimize your tax return.

Health, accident, and life insurance premiums are tax-deductible in Switzerland. Limits: CHF 1,800/2,700 for individuals and CHF 3,600/5,400 for married couples, depending on pension fund or Pillar 3a status. Most cantons allow higher deductions, and child-related allowances increase the limits even further.

Debt interest is tax-deductible up to 50,000 CHF plus investment income – including credit cards and personal loans. Indirect mortgage amortization can also be tax-efficient. Exceptions: Leasing is not deductible, and some cantons exclude construction loan interest.

Party donations and membership fees are tax-deductible: federally up to 10,400 CHF, and at the cantonal level from 5,000 CHF (Fribourg) to 21,100 CHF (St. Gallen, married couples). All parties are treated equally. Combined with the federal deduction, total deductions of up to 31,500 CHF per year are possible.

Charitable donations are tax-deductible up to 20% of net income (federal tax + most cantons). Neuchâtel only 5%, Jura 10%, Basel-Landschaft unlimited. Minimum donation usually 100 CHF. With strategic planning, you can save massive amounts of tax while doing good.

Child deductions vary widely between cantons: from 3,000 to 25,000 CHF per child. Adult children in education also qualify for deductions. Divorced parents can share deductions fairly. In addition, many cantons offer automatic tax credits for families.

Swiss taxpayers can deduct a variety of work-related expenses: CHF 3,200 for meals, up to CHF 4,000 in general (3% of net salary). Lump sum without proof or actual costs with receipts are possible. Take cantonal differences into account – choose the optimal strategy and save taxes.