{"id":30494,"date":"2024-08-23T22:23:00","date_gmt":"2024-08-23T20:23:00","guid":{"rendered":"https:\/\/tax-services.ch\/?p=30494"},"modified":"2025-01-28T15:02:29","modified_gmt":"2025-01-28T14:02:29","slug":"tax-deductions-a-geneva-in-2023","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/tax-deductions-a-geneva-in-2023\/","title":{"rendered":"Swiss Tax Deductions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30494\" class=\"elementor elementor-30494\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6049ecfc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6049ecfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3424a3eb\" data-id=\"3424a3eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c3abb1c elementor-widget elementor-widget-heading\" data-id=\"2c3abb1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Swiss Tax Deductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228a414 elementor-widget elementor-widget-text-editor\" data-id=\"228a414\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Every year, we have to pay our taxes. Each and every one of us has an obligation to file our tax returns correctly and within deadlines.<\/p><p>Faced with a tax return, the question arises. What is deductible from my taxes?<\/p><p>Let's take a look at the deductions you can use to reduce your tax bill. Happy reading!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50230e elementor-widget elementor-widget-heading\" data-id=\"d50230e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Types of tax deductions in Switzerland<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceb9a45 elementor-widget elementor-widget-text-editor\" data-id=\"ceb9a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are three types of tax deduction in Switzerland:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4994e05 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4994e05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>1. Organic deductions : <\/b>They are directly linked to taxable income.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>2. General deductions : <\/b>They are linked to the taxpayer's lifestyle<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>3. Social deductions: <\/b> They take into account the taxpayer's family situation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8844de9 elementor-widget elementor-widget-image\" data-id=\"8844de9\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-8844de9{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4592a4f elementor-widget elementor-widget-image\" data-id=\"4592a4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva.png\" class=\"attachment-full size-full wp-image-33609\" alt=\"Tax deductions in Geneva\" srcset=\"https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva.png 1440w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva-300x169.png 300w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva-1024x576.png 1024w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva-768x432.png 768w, https:\/\/www.tax-services.ch\/wp-content\/uploads\/2024\/08\/Tax-deductions-in-Geneva-18x10.png 18w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c16edbe elementor-widget elementor-widget-heading\" data-id=\"2c16edbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">11 tax allowances in the canton of Geneva<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b46d82 elementor-widget elementor-widget-heading\" data-id=\"4b46d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. 3rd pillar deductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19a37f4 elementor-widget elementor-widget-heading\" data-id=\"19a37f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Deduction from 3rd pillar A<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c25ed1e elementor-widget elementor-widget-text-editor\" data-id=\"c25ed1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">It may be worth taking out a 3rd<sup> pillar<\/sup> to reduce your tax bill and improve your situation once you retire.<\/p><p>Le 3<sup>nd<\/sup> pilier A est li\u00e9 \u00e0 l\u2019\u00e2ge de la retraite et rattach\u00e9 aux conditions du 2<sup>nd<\/sup> pilier pour le retrait des fonds. Celui-ci est d\u00e9ductible \u00e0 hauteur de <b>7&rsquo;258 CHF<\/b> en 2025 (7&rsquo;056 CHF en 2024).<\/p><p>Pour les <strong>freelancers<\/strong> qui ne sont pas affili\u00e9s \u00e0 un 2<sup>nd<\/sup> pilier, la d\u00e9duction peut aller jusqu\u2019\u00e0 20% du revenu r\u00e9alis\u00e9, mais au maximum jusqu\u2019\u00e0 <strong>36&rsquo;288 CHF en 2025<\/strong> (35&rsquo;280 CHF en 2024).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae02f94 elementor-widget elementor-widget-heading\" data-id=\"ae02f94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Deduction from 3rd pillar B<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00fad39 elementor-widget elementor-widget-text-editor\" data-id=\"00fad39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les primes du 3\u00e8me pilier B sont d\u00e9ductibles jusqu&rsquo;\u00e0 <strong>3&rsquo;348 CHF<\/strong> pour les <span style=\"text-decoration: underline;\">couples<\/span> and <strong>2&rsquo;232 CHF<\/strong> pour les <span style=\"text-decoration: underline;\">c\u00e9libataires<\/span>, veufs, divorc\u00e9s ou s\u00e9par\u00e9s.<\/p><p>These limits are <strong>doubled<\/strong> if the taxpayers, whether in a couple or not, are not affiliated to a pension fund. If only one of the spouses is affiliated, the limit for the couple increases to<strong> 1.5 times<\/strong> the initial value.<\/p><p class=\"translation-block\">The deduction is increased by <strong>900 CHF<\/strong> for each dependent. For a single, widowed, divorced or separated taxpayer living alone with dependent children and not affiliated to a provident scheme, the deduction doubles. When, in a couple, only one of the spouses is affiliated to a provident scheme, the deduction for family expenses is <strong>1'350 CHF<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5a9281 elementor-widget elementor-widget-heading\" data-id=\"f5a9281\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. 2nd pillar purchases<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8eb908 elementor-widget elementor-widget-text-editor\" data-id=\"c8eb908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Your salary has evolved, your situation has changed and you've been able to save a little money. It may be worthwhile checking with your pension fund to see whether a purchase is possible. The LPP buy-back is 100% deductible from your income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5eb2f0 elementor-widget elementor-widget-heading\" data-id=\"f5eb2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Alimony payments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03323d elementor-widget elementor-widget-text-editor\" data-id=\"a03323d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Maintenance contributions made to your ex-spouse following a divorce or de facto separation, as well as payments to your ex-spouse for minor children, are deductible.<\/p><p class=\"translation-block\">Pensions for adult children <span style=\"text-decoration: underline\">are not deductible<\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d96aa7 elementor-widget elementor-widget-heading\" data-id=\"8d96aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Deductions for childcare costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6186f elementor-widget elementor-widget-text-editor\" data-id=\"0e6186f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le canton de Gen\u00e8ve a pris la d\u00e9cision de consid\u00e9rer les camps comme des frais de garde d\u00e9ductibles,\u00a0<strong><a href=\"https:\/\/nathaliefontanet.ch\/news\/les-familles-pourront-deduire-des-frais-de-camps-de-vacances-pour-enfants\" target=\"_blank\" rel=\"noopener\">une d\u00e9duction de 250 CHF par camps et semaine<\/a><\/strong> est possible pour tous les parents genevois et cela \u00e0 partir de l&rsquo;ann\u00e9e fiscale 2022.<\/p><p>Les frais de garde sont plafonn\u00e9s \u00e0 <strong>25,000 CHF<\/strong> par enfant de moins de 14 ans \u00e0 charge.<\/p><p class=\"translation-block\">A social deduction of <b>6,500 CHF<\/b> is granted for each child for whom the taxpayer provides maintenance. Provided that:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d4946b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8d4946b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The child is under 18<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The child is aged between 18 and 25 and in education or apprenticeship<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f436f elementor-widget elementor-widget-heading\" data-id=\"04f436f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Travel expenses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92a9e1d elementor-widget elementor-widget-text-editor\" data-id=\"92a9e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les frais de transport n\u00e9cessaires entre le domicile et le lieu de travail sont d\u00e9ductibles et plafonn\u00e9s \u00e0 <b>529 CHF<\/b> en 2024 (507 en 2023) \u00e0 Gen\u00e8ve.<\/p><p>Au niveau f\u00e9d\u00e9ral, vous pouvez d\u00e9duire jusqu&rsquo;\u00e0 <b>3&rsquo;200 CHF<\/b> fonction de la distance parcourue entre votre travail et votre domicile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc97f61 elementor-widget elementor-widget-heading\" data-id=\"bc97f61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Meal expenses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82966 elementor-widget elementor-widget-text-editor\" data-id=\"2b82966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1993\/1363_1363_1363\/fr#lvl_d878e17\/lvl_1\" target=\"_blank\" rel=\"noopener\">meal expenses are deductible<\/a> up to <b>CHF3,200<\/b> per year provided that:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fce4eb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0fce4eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\">The employee cannot have meals at home <br>(long distance\/irregular or night shifts)<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The employer does not pay for the meal<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4354a63 elementor-widget elementor-widget-text-editor\" data-id=\"4354a63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">If the employer contributes to the reduction of the burden (<b>case G<\/b>) by means other than cash, for example by providing a canteen or restaurant for the employees. This deduction is halved (<b>max. 1,600 CHF<\/b>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19667be elementor-widget elementor-widget-heading\" data-id=\"19667be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7. Training costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a862ddd elementor-widget elementor-widget-text-editor\" data-id=\"a862ddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Are tax-deductible expenses,\u00a0<strong><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1991\/1184_1184_1184\/fr#art_33\" target=\"_blank\" rel=\"noopener\">your training costs<\/a><\/strong>\u00a0and further training for professional purposes, including retraining costs, up to max. <b>12&rsquo;640 CHF<\/b> en 2024 (12&rsquo;140 CHF en 2023) par ann\u00e9e, \u00e0 condition de :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-776f59b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"776f59b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Hold an upper-secondary level diploma<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Are aged 20 or over, and are following a course of study leading to a diploma other than a first upper-secondary level diploma.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df26eb9 elementor-widget elementor-widget-heading\" data-id=\"df26eb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">8. Donation deductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94da958 elementor-widget elementor-widget-text-editor\" data-id=\"94da958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Donations to legal entities domiciled in Switzerland and pursuing a tax-exempt charitable purpose, as well as donations to the Confederation, cantons, municipalities and public institutions, are deductible up to a maximum of 20% of net income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d643ff elementor-widget elementor-widget-heading\" data-id=\"6d643ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">9. Interest deductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc061cb elementor-widget elementor-widget-text-editor\" data-id=\"fc061cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Interest on consumer loans, mortgages or private debts is deductible.<\/p><p>Please note that interest on building loans is not deductible.\u00a0\u00a0<\/p><p class=\"translation-block\">Interest is deductible to the extent of the return on assets plus <b>CHF 50,000<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a7c69f elementor-widget elementor-widget-heading\" data-id=\"0a7c69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">10. Tax deductions for construction work<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6f063b elementor-widget elementor-widget-heading\" data-id=\"b6f063b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Maintenance\/renovation work<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2583f elementor-widget elementor-widget-text-editor\" data-id=\"2a2583f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All work carried out to maintain the value of the property is considered maintenance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edf78f2 elementor-widget elementor-widget-heading\" data-id=\"edf78f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Energy-saving work<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8d2b48 elementor-widget elementor-widget-text-editor\" data-id=\"a8d2b48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Work aimed at saving energy is deductible. (Insulation, energy monitoring, photovoltaic panels, replacement of certain appliances provided they are part of the building).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec1c91a elementor-widget elementor-widget-heading\" data-id=\"ec1c91a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Management and other actual costs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea07d9 elementor-widget elementor-widget-text-editor\" data-id=\"6ea07d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Management costs may be deducted provided they have been incurred by third parties. These include postage, telephone, advertisements, printed matter, legal proceedings, court costs and management fees.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c7331 elementor-widget elementor-widget-heading\" data-id=\"39c7331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">11. Medical expenses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d910fc9 elementor-widget elementor-widget-text-editor\" data-id=\"d910fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les frais li\u00e9s \u00e0 la sant\u00e9 sont d\u00e9ductibles, en font partie la prime d\u2019assurance maladie et assurance accident.<\/p><p>Les frais effectifs li\u00e9s \u00e0 la maladie ou \u00e0 un accident que le contribuable doit supporter sont \u00e9galement d\u00e9ductibles \u00e0 conditions que les frais d\u00e9passent 0.5% (ICC) et 5% (IFD) du revenu net.<\/p><p>Example of deductible expenses :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0649013 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0649013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\"><b>Medication<\/b>: Medicines that are not covered by insurance can be deducted provided they have been prescribed by an approved doctor or naturopath.<br><br><\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\"><b>Dental expenses<\/b> : Dental expenses, orthodontic treatments, surgeries, hygiene are eligible and considered as medical expenses. On the other hand, expenses related to purely cosmetic purposes are not deductible.<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item translation-block\"><b>Natural medicine<\/b>: Expenses related to alternative medicine treatments are deductible provided they are prescribed by a registered naturopath. No need to have a prescription from a conventional doctor.<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Frais de r\u00e9gime alimentaire<\/b> : En cas de n\u00e9cessit\u00e9 vitale de suivre un r\u00e9gime particulier, notamment en cas de diab\u00e8te. Une d\u00e9duction forfaitaire de 2'500 CHF est admise sans besoin d\u2019apporter ou conserver les justificatifs.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0716ba7 elementor-widget elementor-widget-heading\" data-id=\"0716ba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax Advice<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7537fcc elementor-widget elementor-widget-text-editor\" data-id=\"7537fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">There are many deductions and, above all, they are subject to countless conditions. We can help you draw up your <a href=\"https:\/\/www.tax-services.ch\/en\/\" target=\"_self\">Geneva tax return<\/a>, so that you don't forget anything and can claim all the deductions to which you are entitled.<\/p><p>Our chartered tax accountants will answer your questions and help you if your situation changes (birth, death, acquisition of a property, etc.).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Le contribuable est impos\u00e9 sur l&rsquo;ensemble de ses revenus et de sa fortune. Il est cependant autoris\u00e9 par la loi \u00e0 d\u00e9duire un nombre calculable de frais et charges. (frais professionnels, m\u00e9dicaux, etc.)<\/p>","protected":false},"author":1,"featured_media":30499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[56,54],"tags":[67],"class_list":["post-30494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","tag-geneve"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=30494"}],"version-history":[{"count":52,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30494\/revisions"}],"predecessor-version":[{"id":34509,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30494\/revisions\/34509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/30499"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=30494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=30494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=30494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}