At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.

Self-employed persons are now to be given the option of deducting professional expenses from their taxes in the form of a lump sum. The lump sum includes travel expenses, meal costs and other professional expenses and is independent of the place of work and income. This simplification thus does not distinguish between the workplace at home (home office) and that in the company. Instead of the flat rate, the actual costs can also be deducted. Now, the costs for mobile working can also be deducted if the employer provides a workplace. As part of these actual costs, travel costs and additional costs for meals away from home and weekly accommodation in particular remain deductible. As before, a maximum applies to travel expenses for direct federal tax (CHF 3200 from the 2023 tax period).

The consultation period lasts until April 4, 2023.

The Federal Council's media release is available here .