What training or development costs can I deduct from my taxes?

Courses, training, retraining or improvement, some expenses are deductible in the tax return.

This deduction is allowed if the taxpayer has a secondary school diploma II or has reached the age of 20 and is studying for a diploma other than a secondary school diploma.

These expenses are deductible up to a maximum amount of CHF 12,000 per tax period (couples living together: CHF 12,000 per taxpayer, i.e. a maximum of CHF 24,000), if they are not related to initial training.

Expenses incurred for leisure activities or purely for personal interest are not deductible.

Only the costs of further education and training which the taxpayer has incurred himself are deductible.

This presupposes that the employer or third parties (foundations) have not paid for them. These costs are deductible in the year in which the training is paid for.

The diplomas of the secondary level II are the following: gymnasium maturity, specialized maturity, professional maturity, international baccalaureate, certificate of a school of general culture, federal certificate of capacity, federal attestation of professional training, certificate of other professions, certificate of a higher commercial school and the certificate of elementary professional training.