Maximise Deductions

1. Social insurance (OASI/DI/IC, UI): Employee share approximately 6.4% of gross salary -- automatically deducted. 2. Pension fund (BVG): 7-18% of coordinated salary, depending on age. The employee share is fully deductible. 3. Pillar 3a: Employees max. CHF 7,258/year (2025/2026), self-employed without pension fund max. CHF 36,288. The most important voluntary deduction. 4. Professional expenses: Commuting, meals, further education. Lump sum CHF 2,000-4,000 depending on canton, or actual costs. 5. Insurance premiums: Health, accident, life insurance. Lump sum depending on canton and marital status.

Deductions vary considerably between cantons: - Professional expenses lump sum: CHF 2,000 (TI) to CHF 6,000 (GE) - Insurance premiums: CHF 1,700 (ZH, single) to CHF 5,200 (GE, single) - Child deduction: CHF 6,700 (federal) to CHF 13,000 (BS) per child - Dual-earner deduction: CHF 8,100 (federal) to CHF 13,400 (GE) For taxable income, the canton often matters more than the tax rates.

1. Max out Pillar 3a -- the most effective voluntary deduction 2. Check pension fund purchase -- additional deduction, especially with high incomes 3. Actual professional expenses -- if higher than the lump sum (commuting costs, further education) 4. Church exit -- saves church tax (typically 5-15% of cantonal simple tax) 5. Property maintenance -- compare actual costs vs. lump sum