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The short answer
Even with an apprentice's salary or a small side income during your studies, you may be liable to tax. Whether and to what extent depends on your canton of residence and your total income. It is worth collecting education costs and receipts from the very beginning. This way you keep track and can claim possible deductions as soon as you fill in your first tax return.
Tax liability during education
Anyone who lives in Switzerland and earns an income is generally liable to tax, regardless of age or status as an apprentice or student. What matters is whether the income exceeds the threshold set by the canton.
Even with a low income, it can be worth submitting a tax return, for example to reclaim overpaid withholding tax or to claim deductions. Check the rules of your canton of residence.
Anyone who holds several smaller side jobs or internships during their education should gather all salary certificates so that the total income can be determined correctly. Otherwise, missing documents often lead to queries from the tax administration or to an incomplete declaration.
If you move within Switzerland during your education or change canton for your studies, the responsibility for the assessment may also change. In this case, inform yourself early with the tax administration of your new canton of residence.
Education costs as a deduction
Costs for job-related education or continuing education can be deducted from taxes under certain conditions. These include, for example, course fees, specialist literature or material costs.
Initial education is in some respects treated differently for tax purposes than later continuing education. Keep all receipts so that you can declare the costs correctly in the relevant tax year.
Costs for external courses, language stays with a professional connection or digital learning platforms may also be taken into account under certain circumstances, provided there is a link to your professional activity. Clarify in each individual case whether the expense in question counts as an education cost or as a private cost.
If an education programme is fully or partly financed by the employer, it must be checked whether and in what form this contribution has to be taken into account in the tax return. A clear separation between costs you have borne yourself and costs covered by others makes the declaration considerably easier.
- Course fees and examination fees
- Specialist literature and teaching materials
- Travel costs to the place of education
- Meals away from home during education
- Costs for necessary work equipment and software
Scholarships and financial support
In many cantons, scholarships are treated differently for tax purposes than regular income and are often fully or partly tax-exempt. The exact rules vary from canton to canton.
Support payments from parents are generally not considered taxable income. If in doubt, clarify with the tax administration of your canton how a particular payment is to be treated.
In addition to cantonal scholarships, there is sometimes also support from foundations, funds or education loans. Here, too, a differentiated view is worthwhile, since loans, for example, may be treated differently for tax purposes than non-repayable contributions.
If you earn employment income in addition to a scholarship, you should declare both types of income clearly separated. Only then is it possible to trace which part of the income is actually subject to tax.
Filling in your first tax return
For many apprentices and students, this is their first tax return of their own. Take the time to compile all documents relating to salary, side income and education costs.
Many cantons offer electronic tools and guidelines that lead you step by step through the form. If you are unsure, a short consultation with a specialist can help you avoid mistakes.
Even smaller assets such as a savings account or a securities account must be declared, even if the amount seems small. The tax administration often receives reports from banks anyway, so a complete declaration prevents queries.
Change of residence and stays abroad during education
A semester abroad or an internship abroad often raises questions about tax liability. As a rule, the tax residence remains with the parents or at the previous place of residence as long as the stay is limited in time and related to the education.
In the case of longer stays abroad, or if independent income is earned abroad, the situation may change. In such cases, clarify early on which canton or which country is responsible for taxation.
What you should have ready
- Salary certificate from your training company or side job
- Confirmations of scholarships or support payments
- Receipts for course fees and teaching materials
- Evidence of travel costs and meals
- Account statements and proof of assets, if available
Frequently asked questions
Sources
General information, not individual tax advice. Status: August 2026. The current guidelines of your canton and the official information of the tax authorities are decisive.
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