In Switzerland, many taxpayers leave hundreds of francs on the table every year because a deduction looks too good to be honest. Yet the line is clear: evading tax by hiding income is illegal; optimising by using the deductions the law provides is not only allowed, it is exactly what the legislator intended. Here are ten deductions that look like cheating... and are perfectly legal.
10 deductions that look illegal (but are not)
- Deduct maintenance you never paid for. Own a property more than 10 years old? You can deduct a flat 20% of the imputed rental value (10% for a newer property) as maintenance, even if you spent nothing on works during the year. And each year you choose between the flat rate and actual costs.
- Deduct your lunch without a single receipt. If you cannot go home for lunch, the tax office accepts a flat rate of CHF 15 per meal (up to CHF 3,200 a year), with no invoice to produce.
- Deduct 3% of professional expenses with no proof. Beyond travel and meals, a flat rate for other professional expenses (clothing, tools, specialist literature...) is granted, often 3% of net salary, with a floor and a cap depending on the canton, without having to prove anything.
- Deduct your car even though the train runs past your door. The home-to-work commute by car is deductible at CHF 0.70/km (up to 15,000 km, then CHF 0.35/km)... provided public transport is not available or cannot reasonably be used (significant time saving, incompatible schedules). Not automatic, but perfectly legal when the condition is met.
- Deduct the interest on your consumer debt. Not just the mortgage: interest on a leasing contract, a personal loan or even a credit card is deductible, up to the return on your assets + CHF 50,000. Careful: only the interest is deductible, not the repayment of capital.
- Wipe out tens of thousands of francs with a pension (LPP) buy-in. Every franc paid to buy back missing years in your 2nd pillar is fully deductible from income. A well-timed buy-in can dramatically shrink your taxable income, one of the biggest legal deductions in the system.
- NEW in 2025: catch up 10 years of 3rd pillar at once. Since 2025 you can retroactively fill the gaps in your pillar 3a contributions for the past ten years, up to about CHF 7,258 per missing year, all deductible, on top of the ordinary annual contribution of CHF 7,258 (employee affiliated to a pension fund).
- Deduct your donations, even to a political party. Donations to recognised public-interest organisations are deductible up to 20% of net income (from CHF 100). And yes: payments to a political party are also deductible, within a limit set by each canton and the Confederation.
- Childcare lowers your tax bill. Daycare, childminder, nanny: actual childcare costs are deductible up to CHF 25,800 per child (2025 federal tax) for children under 14. You pay in order to work... and you pay less tax.
- Deduct wealth-management fees you never itemised. The administration costs of your securities are deductible at a flat rate (often 3 per mille of the securities portfolio, capped), without listing every statement. In the same spirit, your medical expenses become deductible as soon as they exceed 5% of your net income.
How to benefit without ever crossing the line
A flat rate is a right, not a grey area: you do not have to justify using it. But as soon as you switch to actual costs (works, training, medical expenses), keep the receipts, that is where the tax office can ask for proof. And for the big decisions, LPP buy-in, retroactive 3a buy-in, flat-rate-vs-actual choice on a property, running the numbers first avoids leaving money on the table... or claiming too much.
At NeoFidu, we comb through your return to activate every legal deduction you are entitled to, across French-speaking Switzerland. Contact us or try our free tax calculators.
Amounts and caps valid for the 2025 tax year (direct federal tax); cantonal scales may differ. General information, not personalised tax advice.