What are professional expenses?
Professional expenses are costs incurred as a result of your work that are not paid by your employer. The canton of Zurich always calculates all professional expenses on the basis of 240 working days per year (=20 working days per month). The following deductions are included in professional expenses:
1) Travel costs between home and work
Travel costs can be deducted either on the basis of public transport and bicycle costs or on the basis of vehicle costs.
Public transport: necessary subscription costs (e.g., ZVV/SBB subscription)
As a rule, the costs of the monthly subscription x 12 months are deductible.
Bicycle: flat rate of CHF 700 per year
The bicycle deduction can be deducted in addition to public transportation costs if you combine different modes of transportation for your commute (e.g., by bicycle to the train station and then by public transportation).
or
Car/motorcycle: generally only deductible if one of the following criteria is met:
There is no suitable public transportation available (stop ≥ 1 km away or no connection at the start/end of work).
You save more than 1 hour by car (round trip, front door to workplace).
You have to use your private vehicle for work during working hours (with employer confirmation) and do not receive compensation for your commute
You cannot use public transport for health reasons (with doctor's certificate).
If none of these criteria are met but you still used your car, you are entitled to the public transport deduction as described above.
If one criterion applies, mileage allowances apply: motorcycle = 0.40 CHF/km, car = 0.70 CHF/km. The number of kilometers between your place of residence and your place of work is relevant. iqtax calculates the distance automatically.
Company car: If you have a company car, you cannot deduct travel expenses.
2) Meal expenses
If subsidized by the employer (e.g., through a cafeteria, vouchers, etc.): CHF 7.50 per working day, max. CHF 1'600/year
(in this case, field G on the wage statement is checked)
If no discount: CHF 15 per working day, max. CHF 3'200/year
For continuous shift/night work:
CHF 15 per shift day, max. CHF 3'200/year, regardless of whether discounted meal options are available
(the number of shift days is usually recorded in the salary statement under “Comments”).
3) Weekly stay
You live at your place of work during the week (because daily commuting is unreasonable) and return regularly to your actual place of residence for your days off (typically at the weekend). You usually have a room or a small apartment at your place of work for this purpose.
The following additional costs necessary for work are deductible:
Additional (evening) meals (CHF 15/day or max. CHF 3'200/year)
Accommodation (e.g., rent for a room)
Weekly return home (usually by public transport; however, this is recorded under travel expenses)
4) Other professional expenses
A flat-rate deduction applies here; 3% of your net salary (minimum CHF 2'000, maximum CHF 4'000) can be deducted. iqtax makes this deduction automatically.
If you want to deduct more than the flat rate, you will need a detailed list and the corresponding receipts.
This category includes, for example, work clothes, tools, IT hardware/software, specialist literature, a private study, or contributions to professional associations. It only makes sense to deduct these costs if the actual costs exceed the flat-rate amounts – this is rarely the case.
5) Costs for a side job (employed)
If you have a side job and declare income from this side job, you can claim a flat-rate deduction of 20% of this additional income (minimum CHF 800, maximum CHF 2'400). iqtax makes this deduction automatically.
If you want to deduct more than the flat rate, you will need a detailed list and the corresponding receipts. This includes all expenses (including travel costs, meals, etc.).
Example
You commute daily from January to December by public transport from Winterthur to Zurich for work and work shifts. As a rule, you can deduct the cost of the ZVV monthly pass x 12 months. You can also deduct CHF 3'200 for meals. iqtax also claims the flat-rate deduction for general professional expenses.
Document
Depending on the deduction: receipts/proof (e.g., employer confirmation, doctor's certificate, detailed list of actual costs)
How to add it in iqtax
Go to Deductions - Professional expenses and click on “Add new.” Enter your travel expenses, meals, and other work-related costs (unless they were paid by your employer) and upload the relevant supporting documents, if available.
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