Professional expenses and commuting: what you can deduct

What counts as professional expenses?

Professional expenses are expenses that you necessarily incur in order to earn your employment income. Classically, these include travel costs to the place of work, additional costs for meals away from home and expenses for work clothing or specialist literature, provided these are specific to your profession.

Costs that would also arise privately, such as ordinary clothing or general living costs, are not deductible. The distinction is not always easy in individual cases and is examined closely by the tax administrations.

A typical mistake is failing to separate the private and professional portions of an expense, for example for a mobile phone or internet connection that is also used for work. In such cases, usually only the credibly demonstrated professional portion is deductible, and a blanket claim for the full costs is frequently rejected by the tax administration.

• Travel costs home–place of work
• Additional costs for meals away from home
• Profession-specific clothing and tools
• Specialist literature and professional equipment
• Costs for a private home office, where recognised

Travel costs for the commute

For the commute, public transport is usually taken as the basis for calculation. If you use a car, this can only be recognised if public transport is not reasonable or there is a clear time saving.

For the direct federal tax, there is a maximum amount for travel costs that is set annually. For cantonal and communal taxes, cantons may apply different rules, which is why it is worth consulting the cantonal guidelines.

Anyone who gets to work by bicycle or on foot can also claim a lump sum for this in some cantons. For mixed commutes, for example bicycle to the station and then train, it is advisable to document the individual legs of the journey separately.

Additional meal costs

Anyone who cannot eat at home for professional reasons may claim a lump sum for the additional costs. If you already receive a meal allowance or subsidy from your employer, the deduction is reduced accordingly.

What matters is whether you actually have to eat out regularly and whether this is not already covered by expense reimbursements from your employer. The salary certificate provides important information on this.

For shift work or irregular working hours, it is worth keeping a rough record of the number of meals actually eaten away from home, especially if you only work away from home on certain days of the week.

Lump sum or actual costs?

For other professional expenses such as clothing or specialist literature, many cantons provide a lump-sum deduction. Anyone who can prove higher actual costs may claim these instead.

It is worth compiling the actual expenses once and comparing them with the lump sum. Especially with expensive professional equipment, the actual deduction can turn out higher.

Proceed step by step: first collect all receipts for a year, assign them to the individual categories and add up the amounts. Only then compare the total with the lump-sum deduction and choose the option that is more favourable for you.

Home office and several places of work

If you regularly work from home, the question arises whether a deduction for a private home office is possible. As a rule, the requirement is that a separate room is used predominantly and regularly for professional activity and that the employer does not provide a suitable workplace.

With several places of work, for example part-time positions at different locations or changing assignment locations, it must be assessed separately for each route which means of transport is considered reasonable. A clear list of the individual commutes makes the subsequent declaration considerably easier.

What you should have ready

• Details of your commute and the means of transport used
• Receipts for a Half-Fare travelcard or GA travelcard
• Proof of why a car was necessary, if applicable
• Details of employer benefits according to the salary certificate
• Receipts for profession-specific clothing or tools
• Receipts for specialist literature or training material

Frequently asked questions