Deductions for career-oriented education and training costs - opportunities for employers and self-employed individuals

Costs for career-oriented education and training can be deducted from taxes under certain conditions. This opportunity also exists for employers and self-employed individuals.

On the topic

‍Switzerland promotes the education and training of the workforce. This is done particularly through tax deductions. Findea has already written a three-part series of articles on career-oriented education and training costs, which employees can deduct. However, the opportunity to deduct career-oriented training costs as well as retraining costs for tax purposes is also available to employers and self-employed individuals.

‍The regulations

‍For self-employed individuals, the legal basis is found in Art. 27 para. 2 lit e of the Federal Law on Direct Federal Tax (DBG). For employers, it is regulated in Art. 59 para. 1 lit e DBG. If they bear the costs for the career-oriented training of their own staff, they can deduct these costs for tax purposes. Also, the costs of internal training can be deducted by the employer under ordinary provisions if they are borne by him. Training costs, which are not classified as career-oriented in a natural person and thus are not deductible, can still be categorized as business-related expenses at the employer's end and can be deducted there.

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