Can I claim travel expenses to work — car or just public transport?

Yes - but with different rules

Travel expenses for commuting to work are generally tax deductible, but there are different requirements and methods of calculation depending on the mode of transport. The regulations for public transport are significantly more generous than for cars.

Public transportation - Fully deductible

basic principle

The most common option for most employees is to take monthly subscription costs for public transport (public transport) into account for tax purposes. However, only the amount actually required is deductible.

Special feature for annual subscriptions

If you purchase an annual subscription, SBB gives you one month free of charge. Be sure to quote the monthly subscription price with a factor of 12 on your tax return instead of the actual annual price you paid.

Deductible public transport costs

• annual subscriptions: GA, route subscriptions, zone maps
• monthly subscriptions: Regular monthly subscriptions
• Half-tax subscription: Annual costs in full
• Individual tickets: In case of irregular use
• Combo subscriptions: Various transport associations

Public transport calculation example

Zone 210 annual subscription (Bern-Umgebung): 1,680 CHF
Half tax: 185 CHF
Total annual public transport costs: 1,865 CHF
→ Fully tax deductible

Car - Only in case of intolerability

Strict requirements

It should be noted that the requirements for deducting car expenses are strict and vary by canton. Here are some common criteria:

• Time savings of more than an hour per day compared to public transport
• Medical necessity
• Required confirmation from employer
• Regular use of the car while working

Mileage allowance for the car

The mileage allowance for the car is 70 centimes per kilometer driven.

Detailed calculation examples

Example 1: standard case

Assume that the distance between home and work is 19 kilometers. This distance is traveled twice a day, over the entire year (220 working days). The calculation is as follows: 19 km × 2 = 38 km per day × 220 days = 8,360 km in total × 0.7 (70 centimes) = CHF 5,852 travel expenses deduction.

Example 2: Shorter route

Distance: 12 km easy
Daily kilometers: 12 × 2 = 24 km
Annual kilometers: 24 × 220 = 5,280 km
Travel expense deduction: 5,280 × 0.70 = 3,696 CHF

Example 3: Longer distance

Distance: 35 km easy
Daily kilometers: 35 × 2 = 70 km
Annual kilometers: 70 × 220 = 15,400 km
Travel expense deduction: 15,400 × 0.70 = 10,780 CHF

Bike package available

Bicycle allowance

For people who have their workplace in the immediate vicinity, a public transport subscription may be unnecessary. In such cases, a flat bicycle allowance of CHF 700 per year can be claimed.

Combined use

This deduction can also be claimed if the bicycle is used to travel between the place of residence and the nearest bus stop or train station.

E-bikes and other vehicles

• E-bike: Same package as bicycle (700 CHF)
• motorbike: Higher flat rate possible
• E-scooters: Treated differently depending on the canton

Detailed requirements for car costs

1. Time-saving criterion

• Minimum time savings: More than 1 hour per day
• Comparative calculation: Public transport time vs. car travel time
• Waiting times: Transfer times are included
• Walking times: Take into account the route to the stop/parking lot

2. Medical necessity

• Medical certificate: Confirmation of health restriction
• Permanent disability: Long-term physical limitations
• Temporary restriction: Consequences of an accident or illness
• Transportation of assistive devices: wheelchair, walking aids

3. Professional necessity

• Employer confirmation: Written confirmation required
• working hours: early/late shifts without public transport
• field service: Regular customer visits
• material transport: tools, equipment, samples

4. Geographical conditions

• Remote areas: No or poor public transport connection
• mountainous areas: Difficult accessibility
• border regions: Complicated cross-border connections
• industrial areas: Poorly developed workplaces

Cantonal differences in car costs

Liberal cantons

• zurich: Generous layout while saving time
• aargau: Consideration of overall circumstances
• Basel-Land: Flexible handling during shift work

Restrictive cantons

• Basel-City: Strict application of criteria
• geneva: High requirements for evidence
• vaud: Detailed review of proportionality

Medium handling

• berne: Balanced review of all factors
• St. Gallen: Individual decisions
• luzern: Taking regional characteristics into account

Possible combinations of different means of transport

Public transport + bike

• Park+Ride: Car to train station, then public transport
• Bike+Ride: Bike to train station, then public transport
• Last mile: public transport + bike at the destination
• Seasonal use: cycling in summer, public transport in winter

Mixed weekdays

• Part-time public transport: On certain days of the week
• Depending on the weather: Car in bad weather
• Shift-dependent: Varies depending on working hours
• Proportional calculation: Percentage breakdown

Practical calculation and optimization

Carry out a cost comparison

Public transport costs per year: 2,400 CHF
Car cost (15 km): 15×2×220×0.70 = 4'620 CHF
Bicycle package: 700 CHF

Tax deductibility:
- Public transport: 2,400 CHF (if the connection is reasonable)
- Car: 0 CHF (with reasonable public transport connection)
- Car: 4,620 CHF (only if unreasonable)

optimization strategies

• time analysis: Accurate measurement of travel times
• Cost analysis: Total costs of various variants
• flexibility: Combinations of different means of transport
• documentation: Complete recording for tax authorities

Evidence and documentation

Documents required for public transport

• Subscription receipts: Annual or monthly subscriptions
• Individual tickets: In case of irregular use
• Employer confirmation: Place and times of work
• Timetable proofs: Public transport connections

Required documents for car

• Logbook: Daily recording of trips
• Employer confirmation: The need to use a car
• Medical certificate: In case of medical need
• Timetable comparison: Evidence of unreasonableness of public transport
• mileage: Start and end of year

Digital tools

• apps: Automatic odometer
• GPS tracking: Accurate route recording
• cloud storage: Secure document storage
• integration: Linking with tax software

Observe FABI restriction

Maximum deduction

Since the FABI initiative, the deduction of travel expenses for direct federal tax has been limited to 3,200 CHF per year.

Effects on various means of transport

• PUBLIC TRANSPORT: Often within limits
• car: Often over the limit for longer distances
• combo: Total amount is limited

FabI limit example

Calculated car travel expenses: 8,000 CHF
Fabi limit federal tax: 3'200 CHF
Cantonal deduction: Possibly higher (varies from canton to canton)

Business vehicle vs. private vehicle

Business vehicle for private use

• Monetary advantage: Taxation of private use
• Way to work: Considered private use
• computation: Usually 0.8% of the list price per month

private vehicle for business purposes

• Mileage allowance: 70 RP/km for business trips
• additional costs: parking fees, tolls
• Evidence: Logbook for business trips

International aspects

Grenzgänger

• Special regulations: Often more accommodating handling
• double taxation agreement: International agreements
• currency conversion: For foreign costs

posting

• Temporary jobs: Special regulations possible
• Dual housekeeping: Additional deductions
• Return trips: Family visits at home

Environmental aspects and future trends

Promoting sustainable mobility

• Public transport bonus: Easy handling when using public transport
• E-mobility: Possible special regulations for electric vehicles
• CO₂ taxation: Future adjustments possible

Digital developments

• Mobility-as-a-Service: New transport concepts
• sharing economy: car sharing, bike sharing
• automation: Self-driving vehicles

Common mistakes and how to avoid them

Inadequate evidence

• problem: Lack of documentation of unreasonableness
• solution: Comprehensive time analysis and collection of documents
• Preventative: Regular review of public transport connections

Overestimation of eligibility

• problem: Car costs without real unreasonableness
• solution: Honest review of the public transport alternative
• risk: Subsequent demands for tax controls

Incomplete logbooks

• problem: Incomplete records
• solution: Daily documentation
• auxiliary: Apps and digital tools

Strategic Considerations

Choice of residence

• Public transport connection: Factor when looking for accommodation
• Cost-benefit: Higher rent vs. travel expenses
• Quality of life: Travel time vs. living comfort

Choice of job

• Accessibility: Check public transport connections
• parking spaces: Availability and costs
• Flexible working hours: Avoiding peak times

Long-term planning

• Traffic development: New public transport lines
• technology: e-mobility, autonomous vehicles
• legislative changes: Adjustment of tax laws

conclusion

Travel expenses to work are generally tax deductible, but with significant differences depending on the mode of transport:

public transportation can be deducted in full and without further requirements. For annual subscriptions, you should specify the monthly price × 12, not the actual annual price paid.

Car costs are only deductible if public transport use is unreasonable. The most important criteria are time savings of more than an hour per day, medical necessity or professional requirements. The mileage allowance is 70 centimes per kilometer driven.

bikes can be deducted at a flat rate of 700 CHF per year, even when combined with public transport.

Observe the FABI limit of 3,200 CHF for federal tax and the various cantonal practices. Thorough documentation and realistic assessment of public transport reasonableness are crucial for successfully claiming car costs.