¹ In respect of the professional expenses of persons engaged in a gainful occupation, the taxpayer may deduct the expenses necessary for the acquisition of income and have a direct causal relationship with the taxpayer.

² Expenses incurred by the employer or a third party, the private expenses resulting from the taxpayer's employment situation (private representation expenses) and the cost of maintenance of the taxpayer and his or her family (s. 34, let. A, LIFD) are not deductible.

Deductions for professional expenses are granted to any spouse engaged in a gainful occupation. If one of the second spouses in his or her profession, business or business, deductions are eligible if there is a work report that is counted with the social insurance.

The Federal Department of Finance sets the standard deductions (art. 6, para. 1 and 2, 7, para. 1, 9, para. 2, and 10) and the deduction for the use of a private vehicle (s. 5, para. 2, let. (b) and publish them in the appendix to this order.

If, instead of the lump sum deduction referred to in s. 7, para. 1, and 10, the taxpayer claims higher costs, it must justify the totality of the actual expenses and their professional need.

¹ The necessary travel costs between the place of residence and the place of work may be deducted up to a maximum of 3000 francs (Art. 26, para. 1, let. A, LIFD).

² Are deductible:

A.

The necessary expenditure relating to the use of public transport; or

B.

The cost per kilometre travelled by a private vehicle, provided that there is no public transport or that the taxpayer is not required to use them.

¹ In the case of excess meal expenses, only the lump sum deduction referred to in s. 3 is allowed:

A.

Where the taxpayer cannot take a main meal at home because the home and place of work are very far apart or because the meal break is too short; or

B.

In case of shift work or night shift work. ¹

² Only the half-deduction is allowed where the employer contributes to the lowering of the price of meals by means other than cash (remission of vouchers) or when meals can be taken in a canteen, in a staff restaurant or in a restaurant. Employer restaurant. ²

³ No deduction is allowed, due to a lack of excess expenses, where the employer's estimate of benefits in kind is less than the rates set by the tax administration or where the taxpayer can recover at a price Below these rates.

⁴ Work on an irregular basis is equated with shift work if the two main meals cannot be taken at home in the usual hours.

⁵ On request, the employer must certify the number of working days per team or night and the place of work. ³

⁶ Lump-sum deductions referred to in paras. 1 or 2 cannot be claimed at the same time as those set out in s. 9, para. 2.

¹ Other professional fees that may be subject to a lump-sum deduction within the meaning of s. 3, the expenditure necessary for the exercise of the profession, namely professional tools (including computer equipment and software), professional works, the use of a private working room, professional clothing, The exceptional wear and tear of shoes and clothing and the execution of hard work. The rationale for higher fees (s. 4) is reserved. ¹

² The lump-sum deduction must be reduced in an appropriate manner if the dependent gainful activity is carried out only for part of the year or part-time.

¹ A taxpayer who, during working days, stays where he works and who is therefore required to spend the night there, but who, on public holidays, regularly returns to his tax home, may deduct excess expenses resulting from his/her stay Outside the home.

² Lump-sum deductions (s. 3) are set for excess expenses resulting from meals taken out of the home. The taxpayer cannot justify a higher fee.

³ In respect of additional and necessary accommodation costs, the taxpayer may deduct the amount of a room rent in accordance with the usual rent at the place of stay.

⁴ In the case of the necessary travel expenses, the taxpayer may deduct expenses resulting from the regular return to the tax home as well as the expenses incurred at the place of residence by the movement between the accommodation and the place of work. They may be deducted up to the maximum amount set out in s. 5, para. 1. ¹

A lump-sum deduction in accordance with s. 3 is authorized for the business expenses of the taxpayer who is engaged in a gainful occupation. The justification for higher fees is reserved (art. 4).

¹ Federal Department of Finance Ordinance of 7 May 1992 on the deduction of professional federal tax expenditures ¹ Is repealed.

² This order shall enter into force on 1 ^Er January 1995.