The following information pertains, unless otherwise noted, to the canton of Zurich. If you have any questions, we are happy to assist you.
It is advisable to store all relevant documents in one place on an ongoing basis. Most of these documents will be sent to you by post or electronically. The remaining documents can usually be systematically collected with the previous year's tax return.
For properties held as private assets
Maintenance costs (periodically necessary to maintain value)
Costs of repairing newly acquired properties
Insurance premiums
Costs of third-party administration can be deducted. Deductions for measures to protect the environment, save energy and preserve historical monuments are also possible.
If you are a member of a pension fund, you can deduct payments into your Pillar 3a private pension plan from your taxable income up to the statutory maximum (CHF 7,056 for 2023). We will be happy to advise you personally on other options. Without a pension fund, the maximum amount is CHF 35,280, but not more than 20% of your net income.
Costs actually incurred for further training can be deducted provided they are within the normal range. These include costs for the course, examination, course materials, travel, accommodation and meals.
Up to CHF 10,100 per child and year can be deducted for the costs of external childcare during the parents' working hours or education. For direct federal tax, the deduction has been increased to CHF 25,000.
Tax return «single person»: CHF 132.-
«Family» Tax return : CHF 168.-
Tax return «Individual with property»: CHF 210.-
Tax return «Family with property»: CHF 248.-