Individual - Deductions

Last reviewed - 01 April 2024

Employment expenses

Individuals with income from employment are entitled to a deduction, generally CHF 1,500 (CHF 1,000 for travelling/CHF 500 for education), as compensation for outlays relating to employment. If effective expenses exceed the amounts mentioned above, these costs can be deducted additionally.

Personal deductions

  • CHF 12,000 for every minor child as well as per full-aged child in education if taxable person is responsible for maintenance.
  • Support paid to a spouse from whom the taxpayer is divorced or legally or actually separated, as well as support paid to a parent for children in that parent's care as well as for every person whom the taxpayer supports pursuant to a legal obligation.
  • Own contributions made by the taxpayer to Old Age, Survivors' and Disability Insurance, Family Compensation Fund, Unemployment Insurance, and to compulsory accident insurance.
  • Deductible expenses include premiums for life, sickness, and accident insurance up to a maximum of CHF 7,000 per married couple, CHF 3,500 per single taxpayer, and CHF 2,100 per child.
  • Tax deductibility of single and recurring contributions to pension fund schemes has been capped at 18% per year of the income of employed respectively self-employed individuals or jointly assessed married couples in case of ongoing contributions and premiums.
  • Cost for higher education for children, up to CHF 12,000 per child.
  • Medical expenses, as well as expenses for dentistry borne by taxpayer, up to CHF 6,000 per person.
  • Voluntary donations to Liechtenstein/Swiss or European non-profit organisations, up to 10% of taxable income.