Professional Expenses and Home Office: What You Can Deduct

Flat rates versus actual costs, meals, commuting and the treatment of a home office.

5 min read · Salary & Tax

Employees can deduct costs of earning their income, either as flat rates or as actual costs.

Typical deductions

• Commuting costs, capped at the federal level.
• Meals away from home.
• Other professional costs, usually a flat rate.
• Training related to your job.

Home office

If your employer provides workspace, a deduction for your own room is usually not allowed. If you must work from home and have no workstation, some cantons accept part of the costs. Keep a written agreement.

Claim actual costs when higher

If actual costs exceed the flat rate, you can claim them with proof. Check the impact with the commuting deduction calculator.