The aim of the bill is to simplify the deduction of professional expenses for employed persons and to make it more neutral with regard to the various forms of work. The core element of the consultation draft was the proposal that all taxpayers should be able to deduct all professional expenses in the form of a single lump sum, regardless of where they work. Alternatively, according to the consultation draft, everyone should have had the option of proving and deducting their actual professional expenses.
The results of the consultation show that there is a consensus on the need for action on professional costs. The aim of simplification and greater neutrality with regard to forms of work is welcomed in principle. However, there are differing views on the specific form this should take. In particular, the cantons, to which the uniform lump sum should also apply, argue that travel costs and housing costs for weekly stays away from home should not be included in the lump sum, especially as these can vary greatly between taxpayers.
Based on the consultation, the Federal Council instructed the FDF at its meeting on December 8, 2023 to prepare a dispatch with the following adjusted key figures by the end of 2024:
- Travel costs and accommodation costs for weekly stays away from home should continue to be deducted separately and not form part of the standard flat rate. On the one hand, this is intended to take account of cantonal and regional differences in terms of transport infrastructure (which lead to different distances to work) and the different cantonal regulations. On the other hand, the intended simplification should not be jeopardized by the fact that many taxpayers prove the actual costs due to high travel or housing costs and therefore no lump sum is applied.
- With the aim of simplifying the system, proof of the actual costs for the costs deductible with the lump sum is excluded. This applies to the costs of meals away from home and other professional expenses (e.g. for a private study, specialist literature or professional clothing). This also ensures the objective of neutrality with regard to forms of work for the elements of the lump-sum deduction.
The financial and personnel effects are not significantly changed by the adjustment of the key figures compared to the consultation draft. The Federal Council would like to implement the proposal for direct federal tax in a revenue-neutral manner and will determine the amount of the lump sum at a later date. The financial impact in the cantons depends on the level of the cantonal flat rates, which they will determine in their own jurisdiction.
Source: The Federal Council
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