How to calculate deductions for lunch, travel and insurance?

Yes, but there is a monthly version where you pay a month and that’s it, and the annual one which you can still pay monthly, but have to pay it for 6 months at least.

Make sure to weight your decisions based on impact, tax differences between Gemeinde/Canton will trump the impact of those deductions.

(Plus where you live can have a big quality of life impact, depending on what someone likes nature vs cities, small town vs big, etc)

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Good point! I personally like smaller cities/closer to nature, so this is just one more excuse to not move to Zürich lol

Subsidized lunch could still be able to be deducted if the subsidy is small. IIrc the menu must cost 10 CHF or below after the subsidy.

You also see it on the Lohnausweis/salary statement, if the box for that is ticked.

For example my company has a 4CHF subsidy for the canteen, but it‘s not enough to count as subsidized lunch for tax purposes. I can deduct the full amount.

The deductions on are for federal tax. Cantons and municipalities often have higher deductions.

The deduction for insurance premiums is typically taken up by mandatory health insurance, but not necessarily (e.g. you get premium reductions). This deduction is raised for each dependent child.

In relation to this deduction, the question about whether you contribute to the pillar 2 or pillar 3a is absolute. In other words, if you did not contribute to a pension fund (e.g. you’re self-employed) nor the pillar 3a, then you can claim the higher deduction, because presumably you might get private disability insurance and/or life insurance outside of the pillar 2 or pillar 3a.

Yes that’s what I meant that subsidised part is determined based on the box in Lohnausweis.

But I was not sure how it works if Lunch is free.

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Sorry if the question is stupid, but this is new information to me.
So if my salary is 100,000, then I could have a taxable income of 70,0000 on a federal and 75,000 on a cantonal level due to different deductions? And then I will pay x% of the 70,000 and y% of the 75,000 to the federal gov. and the canton respectively?

Correct, cantonal and federal income often differ.

That is correct. It is common/normal for your taxable income to be different for direct federal tax and cantonal/municipal taxes.

Additionally, tax deductions themselves vary between cantons. For example, some cantons have tax deductions for private school fees, others don’t, and there are numerous other examples. So which canton you live in can make a substantial difference.

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That’s right. The tax basis for federal and cantonal taxes can be very different! Also, some taxes might not exist at all at one level.