Taxes: the deductions checklist by life situation.

Swiss residents pay federal, cantonal, and communal income tax (and wealth tax at cantonal/communal level). All three are computed from the same annual filing. Marginal rates vary by canton: a CHF 120,000 income family pays roughly 12% all-in in Zug and roughly 24% in Geneva.

Most deductions reduce the taxable base for all three layers simultaneously. A CHF 1,000 deduction at a 30% marginal rate returns CHF 300 in actual cash.

Pillar 3a contributions (covered in topic 03). Maximum federal cap CHF 7,258 employee / ~CHF 36,000 self-employed in 2025.

Professional expenses: meals taken outside the home, professional association memberships, work clothing, continuing education (often capped at CHF 12,000).

Public transit / commute: actual cost of season tickets up to a federal cap of CHF 3,200 (cantonal caps vary).

Health insurance premiums and out-of-pocket medical costs above a small threshold (typically 5% of net income).

Donations to recognised charities, usually up to 20% of net income.

Couples and families: child deduction (federal ~CHF 6,700 per child), childcare deduction (federal up to CHF 25,000 per child), support obligations, alimony.

Homeowners: mortgage interest, maintenance costs (actual or 10–20% flat-rate), value-preserving renovations. The imputed rental value (Eigenmietwert) counts as income and may shift soon - track the federal reform.

Self-employed: pension buy-ins (Pillar 2), Pillar 3a higher cap, business expenses, depreciation, home office.

Investors: securities held privately do not generate capital gains tax, but dividends do; deductible: custody fees, certain wealth-management fees.