Swiss tax return 2026 and 2027: Deadlines, changes and receipts
Swiss tax return 2026 and 2027: cantonal deadlines, what changes for pillar 3a and deductions, and which receipts you should collect now for the 2026 tax year.
Deductions, professional expenses, VAT and retention in Switzerland.
12 articles
Swiss tax return 2026 and 2027: cantonal deadlines, what changes for pillar 3a and deductions, and which receipts you should collect now for the 2026 tax year.
Throwing away receipts in 2027: Switzerland allows business records from 2016, Germany booking receipts from 2018, Austria records from 2019. The overview.
The education deduction in Switzerland covers job-related training up to CHF 13,000 at federal level. Which costs count, what to subtract and which receipts to keep.
Expense claims in Switzerland are free of AHV and tax when they cover real, documented business costs. How GmbH and sole proprietorship differ and what a clean claim looks like.
Home office deduction in Switzerland explained: when you can deduct a study, how the calculation works, what you give up in return and which receipts you need.
Receipt retention in Switzerland: who must keep receipts for 10 years, when the period starts, what digital storage must satisfy (Art. 958f CO, GeBüV, VAT Act) and how to do it in practice.
Professional expenses in Switzerland (Berufsauslagen): commuting, meals, the flat rate for other work costs, weekly commuters and training. When receipts are needed and when not.
Self-employed in Switzerland? Every business expense needs a receipt, simple bookkeeping is enough up to CHF 500,000 turnover, and records are kept for 10 years.
Digital receipts for your accountant: readable PDFs with descriptive file names plus a list with date, merchant, amount and category, sorted by period.
Swiss tax return checklist: the documents and receipts you need, what you must attach and what you only keep on file. A list you can tick off in one evening.
Swiss tax deductions explained: professional expenses, pillar 3a, training, medical costs, donations. Which deductions need receipts and how to collect them all year.
A Swiss VAT receipt must show the supplier with VAT number, the goods or service, date, price, tax rate and tax amount. Up to CHF 400 the buyer's name may be missing.