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2018 tax return – can I deduct medical expenses?

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How can I save tax? 10 tips for minimizing your tax burden

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Pillar 3a – when to pay in to save on tax

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Do you work in Switzerland? In Switzerland, non-Swiss employees pay what is known as “withholding tax” each month. Calculate your tax contribution for all cantons in Switzerland online.


Withholding tax in Switzerland

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<p>Swiss nationals pay their tax at the end of the year. Non-Swiss employees without a C permit have their tax contribution deducted each month from their pay at source directly by their employer. This tax is called &ldquo;withholding tax&rdquo;. The <strong>employer pays this tax directly</strong> to the Swiss tax authorities. The amount varies by canton and can change each year.</p>
<p><strong>Please note:</strong> as well as paying their withholding tax, employees with a gross annual salary of over 120,000 francs also need to fill out a <strong>standard tax return</strong> each year. A credit for the withholding tax already paid is applied.</p>
The <strong>withholding tax calculator</strong> gives you a quick and easy way to work out your tax burden in your own canton directly online, and compare it with other cantons.

Key facts at a glance

Intro-Quellensteuer

<p><strong>Dental and other medical expenses can quickly add up to several thousand francs. However, under certain conditions, these costs can be claimed on your tax return.</strong></p>
<p>Comparis answers the most important questions on <a href="/steuern/steuervergleich/info/glossar/steuern-sparen"><strong>tax deductions</strong></a> with respect to health insurance premiums and other medical and dental costs.</p>
<ul>
    <li><strong><a href="#prämien">Can I deduct my health insurance premiums from my taxable income?</a></strong></li>
    <li><strong><a href="#kosten">When can I deduct actual medical expenses from my taxable income?</a></strong></li>
    <li><strong><a href="#zahn">Are dental costs tax-deductible?</a></strong></li>
    <li><strong><a href="#eingriff">Why should I schedule any treatment in the first half of the year?</a></strong></li>
    <li><strong><a href="#unterlagen">Which documents do I need if I want to deduct premiums and medical expenses?</a></strong></li>
    <li><strong><a href="#wechsel">Is it possible to switch health insurance during the year?</a></strong></li>
</ul>
<a id="prämien"></a>
<h2>Can I deduct my health insurance premiums from my taxable income?</h2>
<p>Health insurance premiums are deducted indirectly based on a <strong>flat-rate deduction</strong> &ndash; which is never the full amount. Precisely how much you can claim is decided by each canton individually. For example, if you are married and employed, you can deduct a maximum of 4,800 francs in the canton of Berne, or a maximum of 5,200 francs in the canton of Zurich.</p>
<a id="kosten"></a>
<h2>When can I deduct actual medical expenses from my taxable income?</h2>
<p>You can also deduct actual medical expenses from your income. However, it is important to study the tax return guidelines for your canton carefully, as each one defines a threshold for when you can start claiming. In most cantons, it is <strong>5 per cent of your net income</strong>. If the costs incurred are below this threshold, you cannot deduct anything. And you can only claim medical expenses for treatment that has been <strong>prescribed by a doctor</strong>. So if you choose to have an operation on your eyes for purely aesthetic reasons, you are solely responsible for the associated costs and cannot therefore claim them on your tax return.</p>
<a id="zahn"></a>
<h2>Are dental costs tax-deductible?</h2>
<p>If you have <strong>documented dental expenses</strong> that are not covered by any insurance, they can be claimed under the section &ldquo;illness, accident and disability costs&rdquo; in most cantons. As is the case for medical expenses, a threshold of <strong>5 per cent of your net income</strong> usually applies, which is deducted from the invoice amount. Only anything above this amount is tax-deductible.</p>
<a id="eingriff"></a>
<h2>Why should I schedule any treatment in the first half of the year?</h2>
<p>If the treatment has been <strong>prescribed by a doctor</strong> and therefore tax-deductible, it's a good idea to plan it carefully. Our tip: arrange any appointments, therapies or dental treatment in the first half of the year. This ensures that you will receive all the invoices in the same year, and the amounts will be billed based on your <strong>current coinsurance</strong>. Otherwise you risk losing the deduction.</p>
<a id="unterlagen"></a>
<h2>Which documents do I need if I want to deduct premiums and medical expenses?</h2>
<p>Don&rsquo;t forget: to ensure you can actually claim premium payments and medical expenses, you will need a <strong>tax confirmation</strong> from your health insurance provider. Contact your health insurer if you haven't received your tax confirmation.</p>
<a id="wechsel"></a>
<h2>Is it possible to switch health insurance during the year?</h2>
<p>Under certain circumstances, you can cancel your health insurance policy at the <strong>end of the first half of the year</strong> i.e. 30 June 2019. This is possible for all policyholders insured under the traditional model with the minimum deductible of 300 francs (zero francs for children).</p>
<p>However, note that the <strong>notice period</strong> is <strong>three months</strong> in this case, so your cancellation letter must be received by your current insurer by the end of March at the latest.</p>
<p>Create your <a href="/krankenkassen/allgemein/kuendigungsbrief-erstellen"><strong>cancellation letter</strong></a> in just a few steps.</p>
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In certain circumstances, dental and medical expenses as well as premiums can be deducted from your taxable income. Comparis explains how.

Good news for taxpayers: in certain circumstances, dental and other medical expenses are tax-deductible.

2018 tax return – how to deduct medical expenses

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<p><strong>You can keep your tax bill down by claiming the cost of things like your bike, lunch and insurance premiums on your tax return.</strong></p>
<p>But exactly what and how much can be deducted from your <a href="/steuern/steuervergleich/info/glossar/steuerbares-einkommen"><strong>taxable income</strong></a> is often a source of confusion, so here is a list of useful tips for employed persons for the last tax year.</p>
<p><strong>Important</strong>: Note that the information in this article is general in nature. Different regulations may apply in your canton. If there is anything you are unsure of, your local tax office will be able to help. Here you can find more <strong><a href="/steuern/steuervergleich/info/glossar/steuern-sparen">information on the most common deductions</a></strong>.</p>
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<h2>Which costs are tax-deductible?</h2>
<h3>Travel expenses</h3>
<p>You can deduct the cost of your commute to work &ndash; but since the 2016 tax year this is limited to a maximum of 3,000 francs. As a rule, you can claim for the cost of public transport passes, bicycles or small motorised bikes &ndash; but the cost of driving to work in a private vehicle is only deductible under certain conditions: if the home and workplace are too far from the nearest public transport stop (approx. one kilometre), or if a significant time saving is achieved by travelling by car (approx. 1 hour). People who are too incapacitated to take public transport can also deduct the cost of travelling by car.</p>
<h3>Lunch expenses</h3>
<p>Employees who are not able to go home for lunch can deduct a flat rate for meals.<span style="font-weight: 100;"> For direct federal tax and in the canton of Zurich, this rate is the not-insignificant sum of 3,200 francs per year or 15 francs per working day. If the employer offers subsidized meals, this figure drops to 1,600 francs per year or 7.50 francs per working day.</span></p>
<h3>Insurance premiums</h3>
<p>Premiums for health, accident, life and pension insurance can be deducted up to a certain amount. For direct federal tax, the maximum deduction allowed is 1,700 francs for single tax payers, or 3,500 francs for married tax payers and those in registered partnerships.</p>
<h3>Donations</h3>
<p>Contributions to public or exclusively non-profit organizations can be deducted from your taxable income. The total contributions may not exceed 20 per cent of your net income.</p>
<h3>Prevention</h3>
<p>Money paid into a pillar 3a account is also tax-deductible. The maximum deduction for the 2019 tax year is 6,826 francs for employed persons. Work out your <strong><a href="/saeule-3a/steuer-rechner">tax savings</a></strong> here. Contributions to the second pillar may also be deducted.</p>
<h3>Medical expenses</h3>
<p>If any medical costs paid for out of your own pocket exceed a certain portion of your income, you can deduct them from your tax return. You might be able to claim for dental treatment, for example. However, the limit is usually set quite high &ndash; in most cantons, it is 5 per cent of your net income. You can also deduct additional expenses arising as a result of a disability.</p>
<h3>Loan interest</h3>
<p><span style="font-weight: 100;">You can reduce your taxable income by including any interest paid on mortgages and personal loans, but not the repayments. Leasing costs are not allowed either.</span></p>
<h3>Childcare</h3>
<p>The cost of childcare by a nanny or at daycare is tax-deductible. Again, there is a maximum limit and parents must provide proof of payment. For direct federal tax, the limit is 10,100 francs per child per year.</p>
<h3>Lump sum deduction</h3>
<p>A social deduction can be claimed for children and other dependants. For direct federal tax, the amount is 6,500 francs per child.</p>
<h3>Alimony and maintenance payments</h3>
<p>Alimony and maintenance payments to ex-partners and children are tax-deductible. Maintenance payments intended for children can be deducted up to and including the month in the which the child comes of age.</p>
<h4>By when do I need to submit my tax return?</h4>
<p>In most cantons, the tax return must be submitted by the end of March. This deadline can be extended provided you apply for the extension on time. You can do this by submitting a request (with reasons provided) at your local tax office.</p>
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Whether travel, meals or insurance premiums, comparis.ch lists the most common deductions for the 2017 tax return.

From the commute to work to lunch expenses – there are several simple ways to lower your tax bill. comparis.ch reveals how.

10 tips on tax deductions

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<p><strong>There are tax benefits to paying into a pillar 3a account. To ensure that the money arrives at the bank or insurance company in time to be deducted for tax purposes, you should make your payment before the holidays.</strong></p>
<p>Private pensions (third pillar) are becoming increasingly important. They can be used to bridge any gaps left by the first two pillars, as well as to finance any additional needs that may arise.</p>
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<h2>Save on tax with the third pillar</h2>
<p>As an incentive, the government allows you to deduct pillar 3a contributions from your taxable income. What&rsquo;s more, these retirement savings are exempt from wealth tax. You do not have to pay income and withholding tax on interest and capital gains either. The flip side of these tax advantages is that the pillar 3a savings are tied up until five years before you reach statutory retirement age, and can only be withdrawn earlier under certain conditions (e.g. to buy a residential property).</p>
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<h2>What is the maximum I can pay into pillar 3a?</h2>
<p>There are restrictions on how much you can pay into a pillar 3a account each year. For those belonging to an occupational pension fund, the annual contribution to pillar 3a in 2018 is limited to <strong>a maximum of 6,768 francs</strong> (6,826 francs in 2019). Those without an occupational pension may pay in a maximum of 33,840 francs (up to 20 per cent of their net income) (34,128 francs in 2019). Banks and insurance companies won&rsquo;t accept any more than this. While some just return the excess amount, others send back the entire contribution.</p>
<p>So be aware: if you do not notice the returned payment and then miss the deadline for the new payment, you will not be able to claim a tax deduction the following year.</p>
<h2>What is the deadline for paying into pillar 3a?</h2>
<p>You need to pay into your pillar 3a before the holidays. This ensures that the amount paid in arrives at the bank or insurance company in time for it to be deducted for tax purposes. To be on the safe side, it&rsquo;s a good idea to check that the bank has processed the payment correctly in the retirement savings account.</p>

Enjoy tax benefits by saving with Pillar 3a. In order to take advantage of these benefits, the money must reach the financial institution before New Year's Eve.

Private pensions offer tax benefits. But you need to make sure the bank or insurance company receives your payment on time.

Withholding tax in Switzerland

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