How does the recognition of further training costs for cross-border commuters work?
July 29, 2022 | 60,00 EUR | answered by Thomas Schottmann
Dear Tax Advisor,
I am Gerd Winterstein and work as a cross-border commuter in Switzerland. In my free time, I have completed further education to enhance my professional skills and improve my career opportunities. Now I have heard that there is the possibility to claim tax deductions for education expenses, but I am unsure how exactly it works.
Currently, I have already paid the education expenses and would like to know if and how I can declare them in my tax return. I am worried that I may be missing out on money that I am entitled to because I am not sure how to proceed.
Could you please explain to me how the recognition of education expenses for cross-border commuters works? Are there specific forms that I need to fill out, or certain proof that I need to provide? What expenses can be deducted and are there any specific limits that I need to be aware of?
I would greatly appreciate it if you could provide me with comprehensive information on this matter so that I can ensure that I take advantage of all the tax benefits available to me.
Thank you in advance.
Best regards,
Gerd Winterstein
Dear Mr. Winterstein,
Thank you for your inquiry regarding the tax recognition of further education costs as a cross-border commuter in Switzerland. It is completely understandable that you would like to inform yourself to ensure that you can take advantage of all the tax benefits available to you.
In principle, it is indeed possible to deduct further education costs for tax purposes. However, there are certain legal provisions and requirements that must be met. In Switzerland, further education costs are considered as business expenses if they are work-related and serve to improve or maintain professional qualifications. This means that the further education costs must be directly related to your current professional activity.
In order to include the further education costs in your tax return, you usually need receipts and evidence of the payments you have made. These may include invoices, payment receipts, or certificates of participation. It is important that the receipts clearly indicate the type of further education, its purpose, and the amount of the costs incurred.
In Switzerland, there are special forms, such as Form 201 (for cross-border commuters), on which you can declare the further education costs. Here, you have the opportunity to enter the costs in the corresponding field and provide additional information about the further education if necessary. It is advisable to inquire in advance about the exact details and forms from your local tax office to ensure that you have all the necessary information available.
It is important to note that not all costs related to further education are tax deductible. Typically, expenses such as course fees, exam fees, professional literature, or travel expenses can be deducted. However, there are limits and maximum amounts that can vary depending on the canton and individual situation. Therefore, it is recommended to familiarize yourself with the applicable regulations beforehand.
I hope that this information is helpful to you and that you are now better informed about how to claim your further education costs as a cross-border commuter for tax purposes. If you have any further questions or need assistance, I am of course happy to help.
Best regards,
Thomas Schottmann
