Other deductions

A charitable contribution is money you voluntarily donate to a tax-exempt organization in Switzerland. You do not receive anything in return. The minimum deductible amount is CHF 100 per year.

Payments to private individuals or regular membership fees are not deductible. Here you can check whether an organization is recognized as tax-exempt by the Zurich tax authorities.

For cash donations without a receipt, the tax office may in practice accept smaller amounts (often up to CHF 500) without proof of payment. However, this is not a flat deduction. You should only report amounts that you actually donated. The tax authority may request proof at any time. If you cannot provide it, the deduction may be corrected during the assessment process.

You donate CHF 50 per month to WWF. The CHF 600 total for the year can be deducted from your taxable income.

You usually receive an annual donation certificate from the organization. If not, you can upload payment confirmations as supporting documents.

Health and accident costs are expenses caused by illness or an accident. Only costs that you paid yourself and that were not reimbursed by your health insurance or another insurance are deductible.

These costs are only deductible to the extent that they exceed 5% of your net income. In iqtax, you simply enter the amount you paid yourself. If the 5% threshold is exceeded, only the deductible portion is automatically considered.

Your net income is CHF 60'000.
5% of this is CHF 3'000.
If you had CHF 5'000 in unreimbursed health costs, you can deduct CHF 2'000.

If all costs were processed through your health insurance, you will find the total amount of self-paid health and accident costs in the annual insurance statement. This amount must be entered in your tax return.

If you have costs that were not processed through your insurance (for example, certain dental costs), you must enter them separately, as they are usually not included in the insurance statement. Check the detailed breakdown from your insurer to see what is included.

Disability-related costs are additional expenses caused by a severe and long-term physical, mental, or psychological impairment.

Persons receiving IV benefits, helplessness allowances, or requiring daily care (for example in a nursing home or through home care services) are generally considered eligible.

Only costs that you paid yourself are deductible. Reimbursements from insurance or other institutions must be deducted.

Instead of claiming actual costs, you may claim a flat-rate deduction:

Deaf persons and dialysis patients may also claim CHF 2'500 as a flat-rate deduction.

You receive a helplessness allowance of a moderate degree.
You may deduct CHF 5'000 as a flat-rate deduction or your actual self-paid costs if they are higher.

Any payment confirmations or supporting documents that help the tax authority understand your situation.

This category includes:

You pay CHF 500 per year to a political party.

Any payment confirmations or supporting documents that help the tax authority understand your situation.