If you work from home regularly and have a dedicated workspace, you can deduct a share of rent/mortgage interest, utilities, and insurance proportional to the office area.

Deduct software subscriptions, hardware, books, courses, and conference fees directly tied to your business activity.

Deduct business travel at CHF 0.70/km (car) or actual public transport costs. Keep a logbook for mixed-use vehicles.

When working at a client site or traveling for business, deduct CHF 15/meal for lunch and CHF 27.50 for dinner.

Health and accident insurance premiums are deductible up to a canton-specific cap for self-employed persons.

Canton note: Bern: max CHF 6,600 for single taxpayers (2025).

Interest paid on loans used exclusively for business purposes (equipment, working capital) is fully deductible.

Applies from CHF CHF 50'000.00 revenue

Contribute the maximum to your Pillar 3a account before Dec 31. This amount is fully deductible from taxable income.

As a self-employed person without a 2nd pillar, you can contribute up to 20% of net income (capped). This is the single most impactful deduction.

AHV/IV/EO contributions paid in the current year are deductible for that year. Ensure your provisional contributions are paid before Dec 31.

Assets under CHF 1,000 can typically be expensed immediately. For larger items, use declining-balance depreciation (often 25-40% per year depending on asset class).

If your expenses are below ~40% of revenue, the flat-rate method (taux de dette fiscale nette) often saves money vs. effective method. Review annually.

Requires VAT registration