I read that differently here:
I. Pauschalabzug
Für die Verwahrung und Verwaltung von drittverwalteten Wertschriften (ohne Darlehen und Bankguthaben aller Art) sowie für das Erstellen des Steuerverzeichnisses durch Dritte können für sämtliche abzugsfähigen Kosten pauschal, d.h. ohne Nachweis der tatsächlichen Kosten, 3‰ des Steuerwerts der durch Dritte verwalteten Wertschriften des Privatvermögens, maximal jedoch Fr. 6’000, abgezogen werden.
You’re lucky, your canton seems to be less restrictive here. So I assume it mostly depends on which canton you are filing your taxes with.
Gotta love ZH and its tax friendliness 
I have a question about deducing renovations costs in Zurich.
I own a property abroad and did around 5k of renovations.
I have the statement from the construction company with the price and what was done.
Is this enough for the deduction or are other documents needed?
Thank you
I have a similar situation. The canton does not state any requirements for documentation:
Wenn Sie Liegenschaften im Ausland besitzen, führen Sie diese im Vermögen und die Erträge daraus bei den Einkünften auf. Das Steueramt wird aufgrund der Angaben eine Steuerausscheidung vornehmen.
Ab der Steuerperiode 2021 werden die Verluste aus ausländischen Liegenschaften (sogenannte Schuldzinsen- und Gewinnungskostenüberschüsse) nur noch satzbestimmend berücksichtigt und nicht mehr mit dem steuerbaren Einkommen in der Schweiz verrechnet.
But cash should not count as Wertschrift, even if at your broker, right?
Did you already submit such a tax declaration and it was accepted? If so, in which canton?
In my interpretation, it does. That’s why I specified my previous statement. Had no complains so far in ZH. I mean, come one, that would be so petty.
Being serious again, for me, this is not strictly cash vs. stocks, but whether the kind of account could cause the applicable costs. A broker account or a even a vault at a bank do, a bank account doesn’t. I would argue about the last one if there is negative interest.
Plus, it’s much easier for everybody if the calculation is based on accounts value declared 
And once you are above 2m in stocks, it doesn’t matter, anyway, since the lump sum deduction is capped.
Good question: does 0.3% apply to crypto??
I don’t have crypto, but would say yes if it’s in custody somewhere. Just try. Or rather: do.
If for some reason you want to avoid risking any corrections on your return, give a call to your local tax office. Ask for the manager.
I don’t think so, at least in Zurich. As far as I understand it, it is basically treated as cash in a foreign currency:
If you want to deduct the 0.3% without proof, you can’t include cash (which I believe includes crypto). I’ll post the same quote from my post above (from this document), this time with a different emphasis.
I. Pauschalabzug
Für die Verwahrung und Verwaltung von drittverwalteten Wertschriften (ohne Darlehen und Bankguthaben aller Art) sowie für das Erstellen des Steuerverzeichnisses durch Dritte können für sämtliche abzugsfähigen Kosten pauschal, d.h. ohne Nachweis der tatsächlichen Kosten, 3‰ des Steuerwerts der durch Dritte verwalteten Wertschriften des Privatvermögens, maximal jedoch Fr. 6’000, abgezogen werden.
makes sense to me: Crypto equals cash or gold which in physical form can not be taken as a baseline for the 0.3% deduction.
It says you can’t include Bankguthaben. What’s a Bankguthaben? Compared to bewegliches Privatvermögen in the tax law?
That’s up to the courts to clarify, but I wouldn’t let it spoil the joy of doing your tax declaration.
The online form in Zurich is pretty straightforward (under ‘Liegenschaften’). And it says you can upload freiwillige Belege
It was said multiple times that this “lump sum” is accepted in ZH. Does anyone has a clue about the amounts accepted by other cantons, especially SG?
Hi there ! Little question, as i’m finishing filling my 2023 tax form in Geneva. Debts can be deducted, particularly in connection with consumer credit, and I was able to deduct the credit card bill and the telephone bill issued at the end of 2022, to be paid no later than January 2023. This was accepted and I’m going to do it again for the 2023 tax year.
When I looked at the payments made at the beginning of 2024 to see if the bill had been issued in December 2023, I came across the bill for basic health insurance premiums, which I paid at as a lump sum for the entire year. Do you think I can pass off these around 4500 CHF as a debt? Could I then count them as health insurance deductions for the 2024 tax year?
Do you know whether it’s more advantageous to count it as a debt in 2023 or to deduct it as an out-of-pocket health insurance expense in 2024 (or try both?).
Thank you in advance 
You can only deduct debt interest paid from taxable income.
Debt itself only from your wealth.
Cant say anything to the other stuff.
Just to get an idea, if you have over 1.7M wealth, you’d pay 25CHF in tax for those 5k. I think most people won’t bother for such small sums.
I guess you paid for the whole year of 2024, no? In that case, it’s definitively not a debt, but you are right that you will be able to declare it in the health insurance costs for 2024 (on the declaration you will do in 2025).
