April 3, 2026
When you work in Switzerland while living in France, tax issues can quickly become a headache. Between two laws, two currencies and sometimes very different rules, it is not always easy to know what can really be deducted from your taxable income. However, as a cross-border worker, you have access to numerous tax deductions in Switzerland — provided you know them and declare them correctly.
Whether you are an employee, owner, parent or at the end of your career, you can reduce your tax burden by taking into account expenses related to work, family, housing or even pension benefits. The aim? Keep more of your income to finance your projects, your future needs... or simply your daily life.
This clear and structured guide guides you through the main deductions available to cross-border workers taxed in Switzerland. You will find the essential rules, the limits to know, the supporting documents to keep, as well as the pitfalls to avoid. Because optimizing your taxes is not cheating, it's about making the best use of the tools that the law provides you with.
If you are employed, you can deduct several types of work-related expenses. The most common involve commuting, eating out of home, clothing or professional tools.
For example, if you bike or car to work, or use public transport, you can claim a deduction. Be careful, however: for direct federal tax, the ceiling is set at CHF 3,000 per year. This amount may vary from canton to canton.
As for meals, if you cannot go home at noon, a deduction is possible. The amount depends on the catering offer at your workplace. Without a canteen at a preferential rate, you can deduct CHF 15 per day worked. With a discounted offer, this amount falls to CHF 7.50.
For other professional expenses — laptop, specific equipment, clothing — a flat deduction of 3% of the net salary may apply. This deduction is subject to a minimum (CHF 2000) and a maximum (CHF 4000). Beyond that, you can claim your actual expenses, provided you provide supporting documents.
Since the widespread use of remote working, the rules have evolved. If you work regularly from home, you can claim a deduction in the category of other business expenses. It is generally a flat rate, but if your expenses exceed this amount, you can provide the evidence needed for a higher deduction.
It is also possible, under strict conditions, to deduct a room from your home that is used exclusively for professional purposes — but this possibility remains limited and depends on the canton.
Taxpayers who own securities or other forms of private wealth can deduct management fees charged by service providers, such as banks. These fees relate only to custody or administration, and not to purchase or sale transactions. Two methods are possible: either the deduction of actual expenses upon presentation of supporting documents, or the application of a fixed price. The latter is 0.3% of the tax value for assets up to CHF 3 million, then 0.1% for the excess portion.
Property owners can deduct expenses related to the maintenance and management of their property. This includes repairs, routine work or management fees if the administration is outsourced to a third party. You have the choice between a standard deduction — set by each canton — or a deduction based on the costs actually incurred, if you can provide proof of this. On the other hand, work that increases the value of the property (such as an expansion) is not deductible. Investments aimed at improving energy efficiency or reducing environmental impact are, on the other hand, considered deductible.
If you have private debts—consumer credit, a credit card, or even a mortgage—you can deduct interest. The federal ceiling is CHF 50,000 per year. However, this does not apply to monthly lease payments, debt repayments (amortization) or construction loans.
In addition, debts existing at the time of filing your return — such as an outstanding bill or an outstanding loan — can be deducted from your taxable assets, with no limit. All you need to do is provide a list of creditors and interest rates.
Are you undergoing training related to your current job or to a professional retraining? You can deduct up to CHF 12,700 per year for federal tax. Again, the amounts vary from canton to canton.
Attention: the courses must have a direct link to your profession. And if your employer pays for the training, you can't deduct it yourself. Keep all the supporting documents: in tax matters, they are the ones that are authentic.
Contributions made under pillar 3a — whether from a bank account or an insurance contract — are fully deductible from taxable income.
In 2025, the deduction limit is:
Important news as early as 2025: it will be possible to retroactively pay unused amounts for certain past years. This mechanism will allow you to optimize your taxation even after the fact.
If you have shortcomings in your 2nd pillar, you can make a voluntary purchase. This not only allows you to strengthen your pension, but also to reduce your taxes.
The entire repurchase is deductible in the year of payment. However, after such a repurchase, the withdrawal of capital is blocked for three years. It may therefore be wise to spread these payments over several years.
Health, accident, life or pension insurance premiums are also deductible, but within certain limits. For federal tax, the maximum amounts are:
When it comes to health, expenses that are not covered — such as dental care, alternative treatments, or certain medications — can be deducted if they exceed 5% of your net income. Of course, it is necessary to prove that these expenses are not reimbursed.
People with disabilities can benefit from specific tax breaks. This may take the form of a standard deduction or a deduction of the actual expenses related to their condition. These tax advantages apply in particular to beneficiaries of an AI pension, to persons receiving an allowance for the disabled, to those living in institutions, or to persons using Spitex benefits with a degree of dependency greater than 4. These deductions aim to compensate for the additional burdens associated with daily living.
Donations to public utility institutions based in Switzerland are also deductible. They can take the form of a cash payment or another type of asset contribution. To be taken into account, the total annual amount of donations must exceed CHF 100, without exceeding 20% of net income.
Contributions paid to a political party can also be deducted, provided that the party is represented in a cantonal parliament and obtained at least 3% of the votes in the last elections. For direct federal tax, the maximum deduction for this type of donation is set at CHF 10,300, an amount that varies from canton to canton.
When both spouses are gainfully employed, specific deductions apply to reduce their tax burden. Their purpose is to limit the penalizing effects of double taxation on married couples who combine two salaries. These deductions are automatically included in some cantons, but may require explicit mention in others.
Families can reduce their taxes thanks to several types of deductions related to children. A deduction is provided for each child up to the age of 18, or even up to 25 if they continue training or studies. Some cantons, such as Zug, Lucerne or Valais, also allow a specific deduction when children are cared for at home. If parents use external childcare services (crèche, day care, nanny), the expenses incurred are deductible up to a ceiling set at CHF 25,000 per child for federal tax. These measures make it possible to adapt taxation to the real cost of parenting.
Do you pay a maintenance contribution to an ex-spouse or to a child? These amounts can be deducted from your income. Payments must be regular, and justified by a court decision or agreement. This also applies to dependent adult children if they are still in training.
If you are financially supporting an adult child, a parent or a relative who cannot support themselves, you can claim a deduction from your taxable income.This deduction, called “maintenance contribution”, applies provided that the person being helped has low resources and that the assistance provided reaches at least CHF 6,700 per year (amount valid for fiscal year 2024) .These payments must be justified and regular.
