Navigating the jungle of tax laws and regulations in Switzerland reveals many ways for employees to minimize their tax burden. In particular, professional expenses and deductions offer numerous opportunities for optimization. But be careful: the regulations vary significantly between cantons – from Zurich to Bern, Aargau, and Zug. In this Smart eTax blog post, we dive deep into the topic of professional expenses, highlight specific deductions that employees can claim, and provide a detailed overview of the differences between cantons. Whether it's lump-sum deductions, travel expenses, meal allowances, weekly commuters, part-time work, or dual-income deductions – we cover all the relevant information you need to consider the most important professional expenses in your canton.

Professional Expenses Taxes Zurich

• Lump-sum deduction: 3% of net salary, minimum CHF 2,000, maximum CHF 4,000.
• Travel costs: Limited to CHF 5,000 (state tax) or CHF 3,200 (direct federal tax). Public transport subscription costs are recognized.
• Meal allowances: CHF 15 per workday without employer subsidy, maximum CHF 3,200 per year; CHF 7.50 per workday with subsidy, maximum CHF 1,600 per year; CHF 15 per shift day for shift or night work, maximum CHF 3,200 per year.
• Weekly commuters: Additional costs for external weekly commuting are deductible. This includes necessary additional costs for external meals and accommodation, as well as weekly return travel costs.
• Part-time work: Lump-sum deduction of 20% of income, minimum CHF 800, maximum CHF 2,400.
• Dual-income deduction: Cantonal and municipal tax: CHF 5,900, depending on the lower remaining income. Direct federal tax: 50% of the lower income, minimum CHF 8,100, maximum CHF 13,400.

Professional Expenses Taxes Bern

• Lump-sum deduction: 3% of net salary, minimum CHF 2,000, maximum CHF 4,000.
• Travel costs: Not specifically regulated. Public transport subscription costs are recognized.
• Meal allowances: CHF 15 per workday without employer subsidy, maximum CHF 3,200 per year; CHF 7.50 per workday with subsidy, maximum CHF 1,600 per year; CHF 15 per shift day for shift or night work, maximum CHF 3,200 per year.
• Weekly commuters: Costs for external accommodation. You can deduct the local expenses for a room, studio, or one-room apartment as necessary additional costs for external accommodation.
• Part-time work: Lump-sum deduction of 20% of part-time income, minimum CHF 800, maximum CHF 2,400.
• Dual-income deduction: Cantonal and municipal tax: 2% of the total income of both spouses, maximum CHF 9,300. Direct federal tax: 50% of the lower income, minimum CHF 8,100, maximum CHF 13,400.

Professional Expenses Taxes Aargau

• Lump-sum deduction: 3% of net salary, minimum CHF 2,000, maximum CHF 4,000.
• Travel costs: Maximum CHF 7,000 (direct federal tax maximum CHF 3,000). Public transport subscription costs are recognized.
• Meal allowances: If returning home for lunch is not possible for work reasons, the additional costs can be deducted as professional expenses.
• Weekly commuters: Necessary additional costs for external accommodation and weekly travel costs (maximum CHF 7,000 / direct federal tax maximum CHF 3,000) can be deducted.
• Part-time work: Lump-sum 20% of income, minimum CHF 800, maximum CHF 2,400.
• Dual-income deduction: Cantonal and municipal tax: CHF 600, maximum equal to the remaining income of the second earner. Direct federal tax: 50% of the lower income, minimum CHF 8,100, maximum CHF 13,400.

Professional Expenses Taxes St. Gallen

• Lump-sum deduction: CHF 700 plus 10% of net salary, maximum CHF 2,400.
• Travel costs: For motor vehicle use in justified cases, see the professional expense table for St. Gallen canton, page 4. Public transport subscription costs and CHF 700 for bicycles/small motorcycles are recognized.
• Meal allowances: CHF 15 per workday without employer subsidy, maximum CHF 3,200 per year; CHF 7.50 per workday with subsidy, maximum CHF 1,600 per year; CHF 15 per shift day for shift or night work, maximum CHF 3,200 per year.
• Weekly commuters: Actual costs for external accommodation, depending on the workplace, maximum CHF 500 per month up to CHF 800. External meal costs CHF 30 per day, maximum CHF 6,400. With employer subsidy CHF 22.50 per day, maximum CHF 4,800.
• Part-time work: Lump-sum deduction of 20% of income, minimum CHF 800, maximum CHF 2,400.
• Dual-income deduction: Cantonal and municipal tax: CHF 500. Direct federal tax: 50% of the lower income, minimum CHF 8,100, maximum CHF 13,400.

Professional Expenses Taxes Basel-Land

• Lump-sum deduction: 3% of net salary according to the payslip, minimum CHF 2,000 and maximum CHF 4,000 for federal tax; CHF 500 for state tax.
• Travel costs: Limited to CHF 6,000 (state tax) or CHF 3,200 (direct federal tax). Public transport subscription costs are recognized; CHF 700 per year for bicycles/small motorcycles.
• Meal allowances: CHF 15 per workday without employer subsidy, maximum CHF 3,200 per year; CHF 7.50 per workday with subsidy, maximum CHF 1,600 per year; CHF 15 per shift day for shift or night work, maximum CHF 3,200 per year.
• Weekly commuters: Necessary additional costs for external accommodation and weekly return travel costs. Public transport costs are deductible. Additional meal costs: CHF 30 per workday without subsidy, maximum CHF 6,400 per year; CHF 22.50 per workday with subsidy, maximum CHF 4,800 per year.
• Part-time work: Lump-sum deduction of 20% of net income from part-time work, minimum CHF 800, maximum CHF 2,400.
• Dual-income deduction: Cantonal and municipal tax: Maximum CHF 1,000 from the lower income. Direct federal tax: 50% of the lower income, minimum CHF 8,100, maximum CHF 13,400.

Conclusion
The cantonal differences in professional expenses and deductions in Switzerland are significant and can have a substantial impact on the overall tax burden. While some cantons offer generous lump-sum deductions and specific rules for travel costs, meal allowances, and weekly commuters, others emphasize different aspects. Understanding these differences is crucial for optimizing your tax return in your canton.

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