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

Yes - but with different regulations. Commuting expenses are generally tax-deductible, but different conditions and calculation methods apply depending on the means of transport. The regulations for public transport are significantly more generous than those for cars.

Public Transport - Fully Deductible

Basic Principle

The most common option for most employees is the tax consideration of monthly subscription costs for public transport (PT). However, only the actually required amount is deductible.

Special Feature for Annual Subscriptions

When you purchase an annual subscription, SBB grants you one month free. Make sure to report the monthly subscription price multiplied by 12 in your tax return, instead of the actual annual price you paid.

Deductible PT Costs

• Annual subscriptions: GA, route subscriptions, zone cards
• Monthly subscriptions: Regular monthly subscriptions
• Half-fare subscription: Annual costs in full
• Single tickets: For irregular use
• Combination subscriptions: Various transport associations

PT Calculation Example

Annual subscription Zone 210 (Bern area): 1,680 CHFHalf-fare: 185 CHFTotal annual PT costs: 1,865 CHF

→ Fully tax-deductible

Car - Only When PT is Unreasonable

Strict Requirements

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

• Time savings compared to public transport of more than one hour per day
• Medical necessity
• Required confirmation from employer
• Regular use of the car during work

Mileage Rate for Cars

The mileage rate for cars is 75 centimes per kilometer driven (from tax year 2026).

Detailed Calculation Examples

Example 1: Standard Case

Assuming the distance between home and workplace is 19 kilometers. This distance is covered twice daily throughout the year (220 working days). The calculation is as follows:

19 km × 2 = 38 km per day× 220 days = 8,360 km total× 0.75 (75 centimes) = CHF 6,270 travel expense deduction

Example 2: Shorter Distance

• Distance: 12 km one way
• Daily kilometers: 12 × 2 = 24 km
• Annual kilometers: 24 × 220 = 5,280 km
• Travel expense deduction: 5,280 × 0.75 = 3,960 CHF

Example 3: Longer Distance

• Distance: 35 km one way
• Daily kilometers: 35 × 2 = 70 km
• Annual kilometers: 70 × 220 = 15,400 km
• Travel expense deduction: 15,400 × 0.75 = 11,550 CHF

Bicycle - Flat Rate Available

Bicycle Cost Flat Rate

For people whose workplace is in close proximity, a public transport subscription is likely unnecessary. In such cases, the flat bicycle cost rate of CHF 700 per year can be claimed.

Combined Use

This deduction can also be claimed when the bicycle is used for travel between home and the nearest bus stop or train station.

E-Bike and Other Vehicles

• E-Bike: Same flat rate as bicycle (700 CHF)
• Motorized bicycle: Higher flat rate possible
• E-Scooter: Treated differently depending on canton

Detailed Requirements for Car Costs

1. Time Savings Criterion

• Minimum time savings: More than 1 hour per day
• Comparison calculation: PT travel time vs. car travel time
• Waiting times: Transfer times are included
• Walking times: Consider distance to stop/parking

2. Medical Necessity

• Medical certificate: Confirmation of health limitation
• Permanent disability: Long-term physical limitations
• Temporary limitation: Accident consequences or illness
• Transport of aids: Wheelchair, walking aids

3. Professional Necessity

• Employer confirmation: Written confirmation required
• Working hours: Early/late shifts without PT connection
• Field service: Regular customer visits
• Material transport: Tools, equipment, samples

4. Geographic Conditions

• Remote areas: No or poor PT connection
• Mountain regions: Difficult accessibility
• Border regions: Complicated cross-border connections
• Industrial areas: Poorly accessible workplaces

Cantonal Differences in Car Costs

Liberal Cantons

• Zurich: Generous interpretation for time savings
• Aargau: Consideration of overall circumstances
• Basel-Land: Flexible handling for shift work

Restrictive Cantons

• Basel-City: Strict application of criteria
• Geneva: High requirements for documentation
• Vaud: Detailed examination of proportionality

Moderate Handling

• Bern: Balanced review of all factors
• St. Gallen: Individual case decisions
• Lucerne: Consideration of regional characteristics

Combination Options for Different Modes of Transport

PT + Bicycle

• Park+Ride: Car to station, then PT
• Bike+Ride: Bicycle to station, then PT
• Last mile: PT + bicycle at destination
• Seasonal use: Bicycle in summer, PT in winter

Mixed Weekdays

• Part-time PT: On specific weekdays
• Weather-dependent: Car in bad weather
• Shift-dependent: Different depending on working hours
• Proportional calculation: Percentage distribution

Practical Calculation and Optimization

Cost Comparison

PT costs per year: 2,400 CHFCar costs (15 km): 15×2×220×0.75 = 4,950 CHFBicycle flat rate: 700 CHF

Tax deductibility:

• PT: 2,400 CHF (with reasonable connection)
• Car: 0 CHF (with reasonable PT connection)
• Car: 4,620 CHF (only when unreasonable)

Optimization Strategies

• Time analysis: Precise measurement of travel times
• Cost analysis: Total costs of different options
• Flexibility: Combinations of different transport modes
• Documentation: Complete records for tax authorities

Documentation and Evidence

Required Documents for PT

• Subscription receipts: Annual or monthly subscriptions
• Single tickets: For irregular use
• Employer confirmation: Workplace and hours
• Timetable documentation: PT connections

Required Documents for Car

• Logbook: Daily recording of trips
• Employer confirmation: Necessity of car use
• Medical certificate: For medical necessity
• Timetable comparison: Proof of PT unreasonableness
• Mileage: Beginning and end of year

Digital Tools

• Apps: Automatic mileage counting
• GPS tracking: Precise route recording
• Cloud storage: Secure receipt storage
• Integration: Connection with tax software

Consider FABI Limitation

Maximum Deduction

Since the FABI initiative, the travel expense deduction for direct federal tax is limited to 3,300 CHF per year (from tax year 2026).

Impact on Different Modes of Transport

• PT: Often within the limit
• Car: Frequently exceeds limit for longer distances
• Combination: Total amount is limited

FABI Limitation Example

Calculated car travel costs: 8,000 CHFFABI limit federal tax: 3,300 CHFCantonal deduction: Possibly higher (varies by canton)

Company Car vs. Private Vehicle

Company Car for Private Use

• Taxable benefit: Taxation of private use
• Commute: Counts as private use
• Calculation: Usually 0.8% of list price per month

Private Vehicle for Business Purposes

• Mileage rate: 75 Rp/km for business trips
• Additional costs: Parking fees, tolls
• Documentation: Logbook for business trips

International Aspects

Cross-Border Commuters

• Special regulations: Often more lenient handling
• Double taxation agreements: International agreements
• Currency conversion: For foreign costs

Expatriation

• Temporary workplaces: Special regulations possible
• Dual household: Additional deductions
• Return trips: Family visits to home location

Environmental Aspects and Future Trends

Promotion of Sustainable Mobility

• PT bonus: Generous handling for 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

Insufficient Documentation

Problem: Missing documentation of unreasonablenessSolution: Comprehensive time analysis and receipt collectionPreventive: Regular review of PT connections

Overestimating Eligibility

Problem: Car costs without genuine unreasonablenessSolution: Honest assessment of PT alternativeRisk: Additional charges during tax audits

Incomplete Logbooks

Problem: Incomplete recordsSolution: Daily documentationTools: Apps and digital tools

Strategic Considerations

Choice of Residence

• PT connection: Factor in apartment search
• Cost-benefit: Higher rent vs. commuting costs
• Quality of life: Travel time vs. living comfort

Choice of Workplace

• Accessibility: Check PT connections
• Parking: Availability and costs
• Flexible working hours: Avoiding peak times

Long-term Planning

• Transport development: New PT lines
• Technology: E-mobility, autonomous vehicles
• Legal changes: Adaptation of tax laws

Conclusion

Commuting expenses are generally tax-deductible, but with significant differences depending on the mode of transport:

Public transport can be fully deducted without further conditions. For annual subscriptions, you should report the monthly price × 12, not the actual annual price paid.

Car costs are only deductible when PT use is unreasonable. The main criteria are time savings of more than one hour per day, medical necessity, or professional requirements. The mileage rate is 75 centimes per kilometer driven (from tax year 2026).

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

Note the FABI limitation of 3,300 CHF for federal tax (from tax year 2026) and the different cantonal practices. Thorough documentation and realistic assessment of PT reasonableness are crucial for successfully claiming car costs.