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

Employees in Switzerland have the option to deduct various occupational expenses from their taxes. These include commuting costs, meal expenses, work equipment, and continuing education costs. These deductions ensure that work-related expenses do not result in an additional tax burden.

This article provides you with a comprehensive overview of the most important occupational expenses and explains how to correctly claim them in your tax return.

Commuting Costs to Work: What Deductions Are Possible?

Public Transportation

The costs for public transport subscriptions such as General Season Ticket (GA), Half-Fare Card, monthly and annual passes are fully deductible. Receipts or copies of the subscriptions must be attached to the tax return.

Important: Even if you work partially from home during the year, you can still deduct the full costs of an annual pass you have already purchased (in most cantons).

Private Vehicle (Car, Motorcycle)

Commuting with your own vehicle is only deductible if the use of public transportation is unreasonable. This is the case when:

• Poor public transport connections
• Time savings of more than 1 hour per day by car (measured from front door to workplace and back)
• Physical disability (with medical certificate)
• Shift work (when public transport is unavailable)

In this case, a mileage rate of CHF 0.75 per km applies (as of 2026, previously CHF 0.70).

Calculation:

• Commute distance × 2 (round trip) × Number of working days × CHF 0.75
• Generally, 220 working days per year are assumed

Bicycle, Motorized Bicycle, or Small Motorcycle

For using bicycles, motorized bicycles, or small motorcycles (up to 45 km/h, yellow license plate), a flat rate of CHF 700 per year can be deducted.

Maximum Limits

Federal tax: Maximum CHF 3,300 per year deductible (as of 2026, previously CHF 3,000/3,200)

Cantons: Different maximum amounts, e.g.:

• Zurich: CHF 5,000
• Bern: CHF 6,700 (cantonal and municipal taxes)
• St. Gallen: CHF 8,000 (from 2025)
• Thurgau: CHF 6,000
• Solothurn: CHF 3,200 (federal tax)

Company Car

Those who have a company car available for private use cannot deduct commuting costs. Instead, private use is added as income (0.9% of purchase price per month or 10.8% per year).

Meal Expenses: When Does the Flat Rate Apply?

Entitlement to Flat Rate

Additional meal expenses can be deducted if returning home daily during the lunch break is not possible or reasonable.

Requirements:

• Commute of at least 10 km (in some cantons)
• No possibility to return home during lunch break
• No free or heavily subsidized cafeteria

Cafeteria Regulation

Meals in the cafeteria or at the workplace:

• Flat rate of CHF 15 per working day
• Maximum CHF 3,200 per year (for approximately 213 working days)

No cafeteria available:

• Flat rate of CHF 30 per working day
• Maximum CHF 6,400 per year

With subsidized cafeteria:

• In some cantons: CHF 22.50 per working day
• Maximum CHF 4,800 per year

Shift Work

For continuous shift or night work lasting at least 8 hours, CHF 15 per shift day can be deducted for meal expenses.

Home Office and Short Distances

Those who work from home or live close to the workplace cannot claim additional meal expenses.

Important: On home office days, both commuting and meal expense deductions are eliminated.

Work Equipment: What Expenses Are Deductible?

Deductible Work Equipment

• Computers, printers, software (as far as used professionally)
• Professional literature, magazines, professional apps
• Tools and devices required for professional activity
• Work clothing (only special work clothes, not normal business attire)
• Minor office supplies

Flat Rate for Other Occupational Costs

Federal level:

• 3% of net salary according to salary statement
• Minimum: CHF 2,000 per year
• Maximum: CHF 4,000 per year

This flat rate covers all other occupational costs:

• Professional tools and IT equipment
• Professional literature
• Work clothing
• Contributions to professional associations
• Minor home office costs (if no separate work room is deducted)

Flat Rate or Actual Costs

In many cantons, a flat rate for occupational expenses can be claimed. Alternatively, actual costs with receipts can be stated if they are higher.

Important: Flat rate and actual costs cannot be combined – you must choose one option.

Distinction Between Private and Professional

Costs may only be deducted to the extent that they are used professionally.

Example: A laptop used 70% for work and 30% privately is only 70% deductible.

Costs Reimbursed by Employer

If the employer provides work equipment or reimburses costs, these may not be deducted again for tax purposes.

Continuing Education Costs: Tax Deductions for Courses and Seminars

Deductible Continuing Education

Since 2016, continuing education costs can be deducted more comprehensively. These include:

• Seminars, courses, and training in the current profession
• Retraining and continuing education for a career change
• Tuition fees, examination fees, professional literature
• Travel costs to the training location
• Costs for accommodation and meals (with flat rates)

Requirements

Two cumulative conditions:

1. No first degree at upper secondary level (e.g., apprenticeship, Matura) OR over 20 years old
2. Career orientation: The continuing education must be oriented toward a current or future professional activity

Distinction Between Continuing Education and Initial Education

Continuing education (deductible):

• Related to existing or new professional activity
• Examples: CAS, MAS, MBA, specialist courses, retraining

Initial education (not deductible):

• First degree at upper secondary level (apprenticeship, Matura)
• Bachelor's degree directly after school (if no previous degree)

Maximum Amount 2026

Federal tax: Maximum CHF 13,000 per year (as of 2026, previously CHF 12,000-12,900)

Cantons: Variable, e.g.:

• Zurich: CHF 12,400
• Bern: CHF 12,500
• Solothurn: CHF 12,400
• Basel-Stadt: CHF 19,100
• St. Gallen: CHF 12,000

Important: Only self-paid costs can be deducted. Costs covered by the employer or third parties (e.g., IV, SBFI subsidies) must be subtracted.

Online Courses and Digital Learning Formats

Online seminars, digital learning platforms, and professional webinars are also deductible, provided they have a clear connection to professional activity.

Repayment of Continuing Education Costs

If you later have to repay continuing education costs paid by your employer (e.g., due to repayment clause for early job change), you can deduct them in the year of repayment.

Weekly Residents (Wochenaufenthalter)

Persons with work-related weekly residence can deduct additional costs:

Deductible costs:

• Accommodation costs: Actual rent for room/apartment at workplace
• Meal costs: CHF 15 or CHF 30 per working day (depending on cafeteria subsidy)
• Travel costs for weekly return home: Once per week (public transport costs)

Important: Additional trips during the week for family reasons are not deductible.

Side Employment

For side employment (additional activity alongside main job) there is a flat rate:

• 20% of net income from side employment
• Minimum: CHF 800
• Maximum: CHF 2,400 per year

Alternatively, actual costs can also be claimed here if they are higher.

Practical Examples

Example 1: Employee with Public Transport Pass in Zurich

An employee in Zurich commutes to work with the GA. The costs of CHF 3,860 are:

• Cantonal: Fully deductible (up to CHF 5,000)
• Federal tax: Limited to CHF 3,300

Example 2: Car Commuter with 30 km Commute

An employee lives in the countryside with poor public transport connections and drives 30 km (one way) to work daily by car:

• 30 km × 2 × 220 days × CHF 0.75 = CHF 9,900
• Cantonal (e.g., Zurich): CHF 5,000 deductible
• Federal tax: CHF 3,300 deductible

Example 3: Professional Without Cafeteria in Bern

An employee in Bern has no option for meals at the workplace and works 220 days per year in the office:

• 220 days × CHF 30 = CHF 6,600
• Deductible: CHF 6,400 (annual maximum)

Example 4: Continuing Education for Specialist Qualification

An employee completes continuing education with course costs of CHF 9,000. These can be:

• Federal tax: Fully deducted (under CHF 13,000)
• Cantonal (e.g., Zurich): Fully deducted (under CHF 12,400)

Example 5: Expensive Continuing Education with Employer Contribution

An employee takes continuing education costing CHF 18,000. The employer covers CHF 10,000.

• Self-paid: CHF 8,000
• Deductible: CHF 8,000 (fully, as under maximum)

Example 6: Combination of Various Occupational Expenses

An employee has the following costs:

• GA: CHF 3,860
• Meals: CHF 3,200
• Continuing education: CHF 5,000
• Professional literature: CHF 300

Comparison calculation:

• With flat rate: CHF 3,860 (commute) + CHF 3,200 (meals) + CHF 2,500 (flat rate other occupational costs at CHF 80,000 salary) + CHF 5,000 (continuing education) = CHF 14,560
• With actual costs: CHF 3,860 + CHF 3,200 + CHF 5,300 (continuing education + literature) = CHF 12,360

→ The flat rate is more advantageous.

Common Mistakes and Tips

Common Mistakes

• Deducting car use even though public transport is reasonable
• Declaring private purchases as work equipment
• Incorrectly deducting education costs as continuing education (e.g., first apprenticeship, first degree)
• Claiming meal expenses even though returning home is possible
• Not considering home office days (on these days, commuting and meal costs are eliminated)
• Claiming flat rate and actual costs simultaneously
• Deducting costs reimbursed by employer again
• Not deducting private portion for mixed use
• Not observing annual maximum for meal expenses

Tips

• Commuting costs: Check cantonal maximum limits – large differences between cantons
• Comparison calculation: Calculate flat rate vs. actual costs
• Keep receipts: Carefully preserve receipts and documents for at least 5 years
• Continuing education: Submit detailed course confirmation and invoice
• Employer reimbursements: Check whether employer covers costs (then no longer deductible)
• Document home office days: Note number of days for correct calculation of commuting and meal costs
• Note cantonal differences: Each canton has its own maximum limits and regulations
• When uncertain: Contact cantonal tax office or consult tax advisor

Special Features for Self-Employed

Different rules apply for self-employed persons:

• No flat rates: All costs must be proven actually
• No limit for continuing education: Unlimited deductible if business-justified
• Company vehicle: Private portion must be separated
• Proper bookkeeping: Obligation for clean documentation

Conclusion

Occupational expenses such as commuting costs, meals, work equipment, and continuing education costs offer significant opportunities to reduce the tax burden in Switzerland. However, it is crucial to comply with legal requirements and maintain a clear separation between private and professional expenses.

Most important points for 2026:

• Federal commuting costs: Maximum CHF 3,300 (new)
• Car mileage rate: CHF 0.75/km (new)
• Federal continuing education: Maximum CHF 13,000 (new)
• Meals: CHF 15/30 per day, max. CHF 3,200/6,400 per year
• Flat rate other occupational costs: 3% of salary, min. CHF 2,000, max. CHF 4,000

With clean documentation, the right mix of flat rates and actual costs, and attention to cantonal differences, employees can optimally structure their tax returns and significantly reduce their tax burden.