Deducting Weiterbuildung costs from the income tax

Taxes
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I moved from Kanton Zurich to Kanton Graubunden in April 2023. I am not sure in which Kanton we will pay cantonal tax in Graubunden (according to Graubunden tax rates) or Zurich (according to Zurich tax scale).

I am interested in taking CAS Weiterbuildung course on Hochschule Luzern which starts in October 2023 and ends in January 2024. If I understand it correctly, I will be able to deduct costs of the training from the income used to calculate the national tax. What about cantonal tax? Will I be able to deduct it costs of training as well?

I am trying to estimate how much tax savings participation in the course could bring me

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At your place of residence on 31.12.

Most probably yes. Run cantonal tax software in simulation mode to check.

3

Thx. Regarding “place of residence on 31.12.”: tax residence for year 2023 is determined based on place of residence on 31.12.2022 or 31.12.2023?

4

Place of residence at the end of the year, so in your case 31.12.2023

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Only do it if the cost is higher than the “Pauschale” you can do anyway.

6

I’d also guess that you can claim the CAS expenses for the catontal part of your taxes.
I did a CAS in 2022, and it was accepted in both the cantonal/municipal and federal part of my taxes (canton and city of Bern, your mileage may vary).

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7

Deduction at federal level is CHF 12’000 year. The amount may differ at cantonal/communal level. It seems that your canton allows CHF 12’000 too.

You’ll find further information here too: Circulaires de l'AFC sur l'impôt fédéral direct | AFC (see circ. 42)

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