Deducting medical costs and insurance premiums

The general insurance deduction

Premiums for compulsory health insurance as well as for accident insurance and certain life insurance policies can be deducted up to a maximum amount set annually. This lump-sum deduction is granted regardless of the premiums actually paid, provided these reach or exceed the maximum amount.

The deduction differs according to marital status and number of children and between the direct federal tax and the cantonal taxes. The exact amount can be found in the current guidelines.

Medical costs you bear yourself

Costs that you have to bear yourself, such as the annual deductible (franchise), the co-payment, dental costs or uninsured treatments, can be deducted as medical costs. The requirement is that the total costs exceed a certain threshold as a percentage of net income.

Only the amount exceeding this threshold is actually deductible. It is therefore worth systematically collecting all medical costs for a year.

The best way to proceed is as follows: at the beginning of the year, set up a folder or a digital folder in which you continuously file all doctor's, dentist's and pharmacy invoices. At the end of the year, add up the amounts and subtract any reimbursements already received from your health insurer before transferring the amount to your tax return.

• Annual deductible and co-payment of the health insurance
• Dental costs without insurance cover
• Glasses, contact lenses and hearing aids
• Costs for therapies and medication
• Nursing and care costs in case of illness

Proof and distinction

Invoices and payment receipts as well as the annual statement from the health insurer showing the annual deductible and co-payment serve as proof. Costs already covered by supplementary insurance may not be deducted additionally.

In the case of chronic illnesses or disabilities, additional disability-related costs may be deductible under certain circumstances; these must be distinguished from general medical costs.

Connection with premium reductions

Anyone who receives an individual premium reduction can nevertheless only deduct the premiums actually paid by themselves. The reduction lowers the deductible costs accordingly.

In case of uncertainty, especially with high medical costs over several years, a specialist can help you to follow the calculation and to claim any deductions in full.

Typical mistakes in the declaration

A common mistake is to declare costs that have already been reimbursed by the basic or supplementary insurance. Therefore always compare your invoices with the statements from your health insurer before transferring the amounts to your tax return.

It is also often overlooked that purely preventive or wellness services without a doctor's prescription do not count as medical costs. In cases of doubt, keep the doctor's prescription together with the invoice so that you can clearly demonstrate the medical purpose at any time.

Medical costs for family members

If you bear medical costs for your spouse or your children, these can usually be claimed together with your own costs, provided the whole family is assessed in the same tax return. Here too, what matters is that the costs were actually borne by you and not reimbursed by an insurance.

For adult children in education or for supported relatives outside your own household, it must be checked whether the costs are to be declared via the general support deduction or separately as medical costs. Cantonal practice may differ here.

Keeping an eye on costs over several years

Since the deduction only takes effect once the costs exceed the specified threshold, for plannable treatments, such as dental restoration, it is worth checking whether bundling the costs in a single tax year makes more sense than spreading them over several years.

Such a comparison is particularly helpful if the annual medical costs would otherwise regularly remain below the threshold and the deduction would therefore be lost entirely.

Alternative and complementary forms of treatment

Costs for treatments in the field of complementary medicine can be deductible if the method and the practitioner are recognised by the competent body and the treatment serves a medical purpose. Purely preventive or generally beneficial applications without a specific connection to an illness, on the other hand, are usually not recognised.

It is advisable to enquire in advance with your health insurer or the tax administration which recognitions are required for the respective form of therapy, so that the corresponding invoices can later be taken into account without problems. A doctor's referral or recommendation additionally facilitates recognition of the medical purpose in such cases.

What you should check

• Annual statement from the health insurer with annual deductible and co-payment
• Invoices for dental and glasses costs
• Receipts for therapies and uncovered medication
• Confirmation of any premium reduction
• Summary of all medical costs for the year
• Premium invoices for compulsory and other insurance

Frequently asked questions