Professional expenses can be deducted from taxes. These may include costs for work clothing, work tools, and work-related service expenses. For professional expenses subject to a flat-rate deduction, taxes can be claimed without separate receipts. For federal and cantonal taxes, amounts up to 3% of the net salary can be claimed as a flat-rate deduction. However, a maximum total amount of CHF 4,000 must not be exceeded.

If the incurred work-related additional costs exceed the flat-rate amounts, it is possible to claim the excess costs for tax purposes-provided the appropriate receipts are submitted.