What deductions can I claim in my tax return as an expat?

As an expat in Switzerland, you have access to numerous tax deductions that can significantly reduce your tax burden. In addition to the general deductions that all taxpayers can use, there are special expat deductions, which apply only to posted specialists. This guide systematically shows you all available deduction options.

Expat special deductions: Your special benefits

Definition: Who is considered an expatriate?

Qualify as an expatriate senior staff and specialistsfrom their foreign employer temporary (maximum five years) be sent to Switzerland.

Expat status requirements:

• posting from foreign employer
• Limited-time: Maximum 5 years
• Executive position or Specialist qualification
• Inbound: From abroad to Switzerland

Special expat deductions by residence

For expats residing abroad (week-long residents):

1. Necessary travel expenses between home and working country
2. Reasonable housing costs in Switzerland

For expats residing in Switzerland:

1. Necessary travel expenses between home and working country
2. Reasonable housing costs in Switzerland
3. Relocation costs to Switzerland
4. School expenses for minor children

Expat deductions in detail

1. Travel expenses Home-Host Country

For expats residing abroad:

• Regular trips home: Costs for weekend/holiday trips
• transportation: flight, train, car (appropriate class)
• frequency: According to professional necessity

For expats residing in Switzerland:

• Round trip: At the start and end of the posting
• Family included: Travel expenses for spouses/children
• one-time costs: Non-regular trips home

2. Double housing costs (double housing)

Requirements:

• Place of residence abroad permanently available
• No sublease during posting
• Proof of parallel costs required

Appropriateness by canton:

• Salary range tables: Many cantons have guidelines
• Foreign week-long residents: Lower housing costs
• Swiss residents: Higher standards recognized

3. Removal costs

Deductible removal costs:

• transportation of household goods and furniture
• wrapping and insurance
• customs processing and customs
• Direct costs the transfer of residence

Not deductible:

• Home decor and new furniture
• Additional costs of the new accommodation
• Costs for maintaining foreign housing

4. School costs for children

Requirements:

• Minor children of the expat
• Native language not available in public schools
• Foreign language private school requisite

examples:

• German expat in Tessin: school expenses deductible (no German lessons)
• German expat in Zurich: No school fees (German lessons available)
• English/Spanish expat: School expenses are mostly deductible

Non-deductible school expenses:

• Meal costs at school
• Transportation costs to school
• Care costs before/after lessons

General deductions for all expats

Professional expenses

As an expat, you often have higher professional expenses than local workers:

Lump-sum deduction for other professional expenses:

• 3% of net salary: Standard package
• Minimum CHF 2,000: Even with lower pay
• Maximum CHF 4,000: Without specific proof
• Higher deductions: Possible with detailed document

Travel expenses:

• Public transport subscriptions: Fully deductible
• private car: 70 Rp. /km (if necessary)
• Bike/E-bike: CHF 700 flat rate per year
• maximum: CHF 3,200 (federal government), CHF 6,300 (cantons)

Additional catering expenses:

• Foreign main meal: CHF 15 per meal
• With discount: CHF 7.50 per meal
• maximum: CHF 3,200 or CHF 1,600 per year
• Evidence: Workplace does not allow you to return home

Training and continuing education costs

Particularly relevant for expats when it comes to career development:

Deductible education expenses:

• Continuing vocational education: After initial training
• Retraining: Career change
• language courses: Professionally relevant languages
• Specialized courses: Industry-specific training

Limits:

• federal tax: CHF 12,000 per year
• Cantonal limits: Vary (CHF 10,000-15,000)
• Self-borne costs: Employer is not allowed to pay

Retirement deductions

Pillar 3a (fixed pension):

• Employees with pension fund: CHF 7,056 (2025)
• Self-employed without a pension fund: 20% of net income, max. CHF 35'280
• New from 2025: Subsequent payment of missed contributions is possible
• prerequisite: Earned income subject to AHV

Pension fund purchases:

• Voluntary purchases: Fully deductible
• Purchasing potential: Visible on pension fund statement
• Blocking period: 3 years with subsequent lump-sum withdrawal
• graduation: Optimal tax over several years

insurance premiums

• health insurance: Mandatory and supplementary insurance
• accident insurance: Private addition to mandatory
• life insurance: With savings component (pillar 3b)
• legal protection insurance: Professionally relevant policies

Family deductions for expats

Child prints

• Per child: Fixed amount (varies from canton to canton)
• Up to the age of majority: Or end of initial training
• Key date principle: Situations as at 31 December are decisive
• examples: CHF 9,000 (Zurich), CHF 8,000 (Bern)

Outsourced care costs

Particularly relevant for working expat parents:

• nurseries and daycare centers: External support
• Childminder: Private care
• Horte: Complementary school care
• maximum: CHF 10,100 per child (federal tax)

Two-earner deduction

• Both spouses are working: Deduction possible
• Cantonally different: CHF 3,000-8,000
• Minimum workload: Often 50% required for second earners

Alimony payments

• alimony: To children or ex-partners
• support: To relatives in need
• Determined by court: Or provided voluntarily

Housing expenses deductions

property

• Mortgage interest: Fully deductible
• maintenance costs: Value-maintaining work
• Real estate taxes: Cantonal/municipal taxes
• administrative costs: External property management

rent

• rent: Not normally deductible
• exception: Share of the apartment used for business

Special deductions for international situations

Foreign taxes

• Withholding tax in the home country: For cross-border income
• double taxation agreement: Credit possible
• Form DA-1: Required for crediting

Wealth management costs

• investment advice: Professional asset management
• Deposit and account fees: For securities investments
• Safe/safe rental: For safekeeping

Debt interest

• Private loan interest: For consumption purposes (limited)
• investment financing: For securities purchases
• Foreign mortgages: For real estate in the home country

Health and medical expenses

Deductible medical expenses:

• About franchise and deductibles: Health insurance
• dental expenses: Not covered by insurance
• Alternative medicine: Recognized healing methods
• glasses/lenses: In case of medical need

Deductible rule:

• 5% of net income: Must be exceeded
• cumulation: Possible over several years
• Family expenses: Aggregation allowed

Disability deductions

• Helpless Deduction: With your own disability
• Disability costs: Disability-related additional costs
• Support deduction: For assisted disabled people

Donations and charitable contributions

Deductible donations:

• Nonprofit Organizations: With tax exemption
• cultural institutions: theaters, museums, orchestras
• educational institutions: universities, schools
• Church organizations: Recognized religious communities

Limits:

• maximum: 20% of taxable income
• Swiss organizations: Basically only this
• minimum amount: Usually CHF 100 per donation

Practical implementation of deductions

Evidence and documentation

Expat-specific documents:

• secondment contract: Proof of expat status
• Travel expense reports: flights, hotels, transportation
• Housing cost receipts: rent, additional costs of both apartments
• School bills: International schools
• Relocation bill: Detailed cost statement

General evidence:

• salary statement: Basis for deduction calculation
• insurance policies: Premium certificates
• Donation receipts: From recognized organizations
• Education/continuing education: Course confirmations and invoices

Claim in salary statement

Expat costs reimbursed by employer:

• Point 13.1.2: “Other effective expenses”
• packages: Section 2.3 “Other fringe benefits”
• In gross wage sum: Then deduct from your tax return
• Expatriate Ruling: Paragraph 15 “Remarks”

Assessment procedure

Persons subject to withholding tax:

• Subsequent ordinary assessment (NOV): For over CHF 120,000
• Voluntary NOV application: For higher deductions
• Recalculation of withholding tax: In case of incorrect approaches

Ordinary individuals:

• Directly in tax return: Enter all deductions
• Detailed lineup: In case of exceptional costs
• Submission of documents: At the request of the tax authority

Cantonal peculiarities

Differences in expat regulations:

• sufficiency: Different evaluation criteria
• lump sums: Different cantonal limits
• Evidence requirements: Various documentation standards

Example of cantonal differences:

Zurich:

• Expat-friendly: Detailed regulations
• High housing costs: Correspondingly higher deductions recognized
• International schools: Many recognized institutions

Train:

• Low tax rates: Attractive for expats
• Generous layout: For expat costs
• Crypto Valley: Special regulations for blockchain expats

Optimization strategies for expats

Timing of deductions

• Pay attention to tax year: Payment date is decisive
• graduation: Spread large expenses over the years
• end of year: Pillar 3a payments up to 31.12.

Combination of different prints

• Expat costs + general deductions: Optimally combine
• family: Include all family members
• International coordination: Vote with home taxes

Professional assistance

• Expat tax advisor: Specialized in international cases
• employer support: HR Department for Expat Services
• Ongoing support: Implement changes in good time

Common expat mistakes when making deductions

Untapped options:

• Expat status not claimed: Missed special deductions
• Overlooking double housing costs: Significant savings possible
• International school costs: Not all expats use deduction
• Travel expenses underestimated: Regular trips home add up

Documentation error:

• Incomplete supporting documents: Deductions are not recognized
• Wrong categorization: Expat costs declared as normal expenses
• Timing issues: Expenses recorded in the wrong tax year

Legal pitfalls:

• 5-year limit: Expat status limited in time
• Change of residence: Effects on deduction eligibility
• Contract drafting: Influence on tax treatment

Checklist: Make the most of expat deductions

Check expat-specific deductions:

• ☐ Expat status qualifies: Executive or specialist?
• ☐ Posting period: Maximum 5 years?
• ☐ travel expenses: Home-Host Country documented?
• ☐ Double housing costs: Foreign apartment available?
• ☐ Relocation costs: Recorded when residing in Switzerland?
• ☐ School expenses: International school required?

Maximize general deductions:

• ☐ Pillar 3a: Maximum amount deposited?
• ☐ pension fund: Used purchasing potential?
• ☐ Professional expenses: All costs included?
• ☐ Continuing education: Vocational courses deducted?
• ☐ family: All child deductions and childcare costs?
• ☐ insurances: All premiums documented?

Complete documentation:

• ☐ All receipts collected: Systematic filing
• ☐ International evidence: Translation if necessary
• ☐ employer attestations: Expat status confirmed
• ☐ Wage statement correct: Expat costs correctly reported

Future planning for expats

Prepare for the end of the assignment:

• Returning home: Tax Implications
• Staying in Switzerland: Change to ordinary investment
• Apply for a C permit: End of withholding tax
• Capital benefits: Optimally draw out pillar 3a and pension fund

Long-term tax planning:

• Wealth accumulation: Swiss vs. international investments
• Buying real estate: Tax advantages and disadvantages
• family planning: Effects on deductions
• career development: Income optimization

Conclusion: Make the most of expat deductions

As an expat in Switzerland, you have unique tax benefits, which go far beyond normal withdrawal options. The combination of:

Expat-specific deductions:

• Double housing costs: Often the biggest item
• travel expenses: Regular trips home
• School expenses: International education
• Relocation costs: One-time relocation expenses

Plus general deductions:

• Pillar 3a: CHF 7,056 per year
• Professional expenses: Often higher than for local workers
• Continuing education: International career development
• Family deductions: children, care, spouse

Can result in significant tax savings - often in the five-digit range per year.

Success formula for expats:

1. Use expat status: Make use of all specific deductions
2. Systematically document: Complete collection of documents
3. Get professional advice: International tax complexity
4. Optimize regularly: Take account of changes in the situation
5. Plan for the long term: Prepare for the end of the assignment

The tax benefits are one of the most important financial aspects of sending expats. With the right strategy, you can significantly reduce your tax burden and benefit more from your Swiss adventure.