What can Switzerland businesses claim as expenses?

Fully deductible. SaaS subscriptions (accounting software, CRM, productivity tools) paid periodically are expensed in full in the year of payment. Purchased software licenses are depreciated over 3 years.

Fully deductible for genuine business travel including flights, trains, hotels, and meals when away from base. Switzerland has clear ESTV guidelines on permissible expense rates. Personal or holiday components must be excluded.

50% deductible for client meals and entertainment under Swiss tax law. The 50% restriction aligns Switzerland with many other jurisdictions. Business meals between directors only (no client present) may be disallowed entirely.

A company vehicle is fully deductible for the business. However, where a director or employee uses the vehicle for private journeys (including commuting), a monthly benefit-in-kind (geldwerter Vorteil) of 0.9% of the purchase price must be added to their salary for income tax and AHV purposes — the so-called private use charge.

Partially deductible for Swiss companies when a proper, dedicated workspace is used exclusively for business and no other office is available. Rules are strict — mixed-use rooms are generally disallowed. Cantonal rules vary slightly.

Fully deductible when used primarily for business. Where a phone or broadband is used for both business and private purposes, the business proportion (typically 80% for a primary business phone) is deductible. Employer-provided phones under CHF 1,500 are generally not taxed as a benefit-in-kind.

Fully deductible. Computer equipment, office furniture, and business equipment used for the company are deductible either in full in the year of purchase (for low-value items) or depreciated over their useful life. Swiss depreciation rates are published by the ESTV.

Employer contributions to an employee's Pensionskasse (Pillar 2, BVG) are fully deductible for the company and tax-free for the employee. Owner-directors without Pensionskasse can deduct up to CHF 35,280 per year in personal Pillar 3a contributions (personal deduction). Company contributions to a registered occupational pension are a primary tax-efficiency tool.

Fully deductible for fees paid to fiduciaries (Swiss accountants/bookkeepers), lawyers, auditors, tax advisors, and business consultants engaged for business purposes.

Fully deductible, and with a potential additional 50% deduction at the cantonal level under the R&D super-deduction (Forschungsabzug) introduced from 2020. R&D conducted in Switzerland by Swiss-based employees or contracted to third parties may qualify for the enhanced deduction.