Deducting Weiterbuildung costs from the income tax

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

At your place of residence on 31.12.

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

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?

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


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

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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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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