Deductions for career-oriented educational and training costs - Part 1: Education and training

Since the tax period of 2016, the costs for job-oriented training and further education, including retraining up to a total amount of CHF 12,000, are deductible from taxes. In our three-part series, we explain to you which costs can be deducted from taxes under which conditions. This first article is dedicated to the costs of education and training.

The deductible costs

Art. 33 Para. 1 Item J DBG states that job-oriented training and further education costs up to an amount of CHF 12'000 are tax-deductible. To qualify, one must have at least a secondary level II degree or be over the age of 20, and it must not concern a completion of secondary level II. The law further articulates in Art. 17 Para. 1bis DBG that costs for education and further education borne by the employer do not constitute a cash-equivalent benefit. Hence, only costs that are borne by oneself can be deducted.

Training and further education costs

Training and further education costs refer to an educational course related to the practiced profession. This is especially important for professions where new scientific findings are regularly published and the requirements of the profession are constantly changing, such as in medicine or computer science.

The Deduction

The deduction itself is designed as a "general deduction", thus it does not affect the amount in the case of dual earners. Also, the costs for training and further education cannot be accumulated. The maximum amount of CHF 12,000 applies to all costs in this category incurred in a tax period.

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