# Can I claim Business Travel (Geschäftsreisen) as a business expense in Switzerland?

**Yes, fully claimable.** 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.

Typical amount: No limit provided costs are reasonable and business-justified. The Swiss Tax Conference model expense regulation for 2026 gives CHF 30 for a lunch and CHF 35 for a dinner as flat rates. Accommodation allowance: up to CHF 170 per night (varies by canton).

## What Federal Tax Administration (ESTV/FTA) says

Business travel costs are deductible as Geschäftsspesen under Swiss tax law provided they are: incurred wholly and exclusively for business purposes, supported by receipts, and reasonable in value. The ESTV publishes maximum per diem rates for meal and accommodation allowances when using flat-rate expense rules (Spesenpauschalen). For actual expenses, receipts are required. Car mileage for own vehicle use is reimbursed at CHF 0.70 per km (ESTV flat rate) for business journeys.

## When you can claim

- Return flights or rail tickets to client meetings, conferences, or business events
- Hotel accommodation on multi-day business trips
- Meals during travel when away from the normal business location for more than 6 hours
- Taxi, rental car, and public transport for business purposes
- Car mileage at CHF 0.70/km for use of personal vehicle on business
- Travel insurance and baggage fees on business trips
- Flat-rate meal allowances paid to an employee under an approved expense regulation, CHF 30 for lunch and CHF 35 for dinner

## When you cannot claim

- Personal or holiday extensions to business trips (must apportion)
- Commuting costs between home and regular workplace (these are personal deductions, not business)
- Meals at your normal place of work (these are not travel expenses)
- Spouse or partner travel unless demonstrably business-required

## Good to know

**Pro tip:** Swiss companies can implement a formal Spesenreglement (expense policy) approved by the cantonal tax authority. Once approved, flat-rate allowances can be paid to employees without individual receipts, significantly reducing administrative burden for frequent travellers.

**Important:** The model expense regulation published on the ESTV site applies only to employees who must receive a Lohnausweis (salary certificate). It does not apply to self-employed people, who claim their actual business costs with receipts. Cantons can differ on accommodation and mileage, so check your canton's rules.

Source: https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/juristische-personen/wegleitung-steuererklaerung/merkblaetter.html

## Related expenses

- [Client Entertainment (Kundenbewirtung)](https://accounts-os.com/ch/expenses/client-entertainment-ch)
- [Home Office (Heimbüro)](https://accounts-os.com/ch/expenses/home-office-ch)
- [Mobile Phone & Internet (Telefon & Internet)](https://accounts-os.com/ch/expenses/mobile-phone-ch)