Deducting education and further training costs from tax

Which further training is deductible?

In principle, costs for job-related education and further training are deductible, regardless of whether they are directly related to your current activity. Retraining that enables a change of profession can also be recognised.

Costs of initial education up to a first qualification at upper secondary level are generally not deductible, as these are regarded as part of general education. There are exceptions, however, which is why it is worth looking at the cantonal practice.

An example of a typical question of delimitation is attending a college of higher education alongside work after completing an apprenticeship: this further training generally builds on a first qualification and is therefore usually considered deductible, whereas a parallel first degree course without a previous qualification may be assessed differently.

• Course fees and examination fees
• Specialist literature and learning material
• Travel and accommodation costs at the course location
• Retraining costs when changing profession

Maximum amount and proof

A maximum amount applies to the deduction, which is set annually. As a rule, this covers all education costs within a tax year.

Invoices from the educational institution, payment receipts and, where applicable, a confirmation from the employer if it covers part of the costs serve as proof.

Additionally keep course descriptions or announcements that show the content and target group of the further training. These documents help to substantiate the professional connection to the tax administration in case of doubt.

Employer contributions

If your employer covers the further training costs in full or in part, you can only deduct the portion you bear yourself. The salary certificate shows which amounts the employer has covered.

In the case of repayment obligations, for example if you leave the company shortly after the further training, the tax treatment may differ in individual cases. A specialist can assess such situations.

Scholarships or education grants from third parties, for example from foundations or public institutions, must also be deducted from the costs you bear yourself. Only the amount you actually financed yourself is permitted as a deduction, which is why a clear list of all sources of funding is advisable.

Further training alongside employment

Anyone who completes multi-year further training alongside existing employment, for example at a university of applied sciences or as part of a federal professional certificate, should record the costs separately per tax year, even if the training as a whole lasts several years. This allows the annual maximum amount to be used correctly.

If your workload is reduced during the further training, this affects your employment income but in principle does not change the deductibility of the education costs, provided the professional connection continues to exist.

Distinction from initial education

The distinction between deductible further training and non-deductible initial education is not always clear-cut. Among other things, what matters is whether a first qualification already exists and whether the new training builds on it.

In case of uncertainty, particularly with longer or costly courses of study, a review by a specialist or a preliminary enquiry with the competent tax administration is recommended.

Typical mistakes in the declaration

A common mistake is to claim all travel costs relating to further training as a lump sum without distinguishing between professionally necessary journeys to the course location and additional private expenses. Only the expenses actually related to the course are deductible.

It is also often forgotten to correctly offset employer contributions, which leads to excessive deductions that are subsequently corrected. Therefore, before submitting, check again which portion of the costs actually remained with you.

Digital learning formats and distance learning

Online courses, distance learning or digital learning platforms can also be recognised as further training costs, provided there is a professional connection and the costs were actually incurred. What matters is not the form of instruction but the content and purpose of the further training.

For subscriptions to learning platforms that are used over a longer period, you should document the proportionate professional benefit, especially if the platform could also be used privately. A short note on the courses completed makes it easier to trace later. Certificates or confirmations of participation, which many platforms issue after completion of a course, are also helpful as additional proof and should be kept together with the payment confirmation. This keeps the professional purpose of the further training traceable at any time, even years later.

What you should have ready

• Invoices and payment receipts from the educational institution
• Course confirmation or copy of diploma
• Details of any employer contributions
• Proof of travel and accommodation costs
• Receipts for learning material and specialist literature

Frequently asked questions