Tax glossary
Professional expenses
Professional expenses are the costs you incur through your employment — commuting, meals away from home, other work-related costs and training. They are deductible from your earned income.
Professional expenses (Berufsauslagen) — legally known as costs of earning income (Gewinnungskosten) — are expenses directly connected with earning your employment income. The principle is simple: what gets taxed is what remains after deducting the costs needed to earn that income.
The canton of Zurich recognises four categories: travel costs between home and work, the extra cost of meals away from home, other professional expenses, and education and training costs. For other professional expenses, a flat-rate deduction applies as a percentage of your net salary, with a minimum and a maximum amount; higher actual costs can be claimed with proof.
The key is the distinction from general living costs. A suit you could also wear privately is not a professional expense. A tool used exclusively for work, on the other hand, is.
The four categories
Each category has its own rules and its own upper limits.
- Travel costs: a public transport pass or — where the need is proven — a mileage allowance for your car, capped in amount in the canton of Zurich.
- Meals away from home: a flat rate per working day, halved if you receive subsidised canteen meals or lunch vouchers.
- Other professional expenses: a flat-rate deduction as a percentage of net salary, with a minimum and maximum — covering specialist literature, tools, work clothing and a private study.
- Education and training: career-related costs up to a statutory maximum, provided your employer has not contributed.
Travel costs — the most common point of dispute
As a rule, public transport costs are deductible. Car costs are only accepted if no public transport is available, if using it would be unreasonable, or if the time saved is substantial — in practice, around one hour per day.
If field F is ticked on your salary certificate, your employer provides transport. The travel deduction is then lost entirely or limited to the journey to the pick-up point. Claiming the full deduction anyway will prompt a query.
Working from home
If you work fully or partly from home, your travel and meal deductions are reduced according to the number of days you are in the office. A dedicated home office can only be deducted in addition under strict conditions: the room must be used predominantly for work, and your employer must not provide a reasonable workplace. As a rule, the flat-rate deduction for other professional expenses covers the cost of working from home.
Example: commuting from Winterthur to Zurich
An employee commutes by train from Winterthur to Zurich on 220 days a year and eats lunch out. She can deduct the cost of her route season ticket plus the flat rate for meals away from home.
If she receives lunch vouchers from her employer, the meal flat rate is halved — this is shown in field G of her salary certificate. Overlook this and you declare too much, see the deduction cut and have some explaining to do.
Frequently asked questions: Professional expenses
Can I deduct my actual costs instead of the flat rate?
Yes, for other professional expenses — but only with full proof for every item. Work out both options; the flat rate is often higher than people expect.
Are training costs always deductible?
Career-related education and training costs are deductible up to a statutory maximum, provided you already hold a first upper-secondary qualification (such as an apprenticeship or Matura). Costs covered by your employer are not deductible.
What about a bicycle or e-bike?
You can claim a flat rate for commuting by bicycle or e-bike. The purchase price itself is not deductible.
Questions about this term?
We prepare your tax return — including the tricky parts.
You don’t need to master the jargon. Send us your documents; we check every deduction and file electronically on your behalf.