The employee can deduct the extra expenses resulting from shift work or night work or resulting from the distance of the home from the place of work with regard to meal expenses (lunch) or residence outside the home.
The deduction is CHF 3,200 per year if shift work or night work is performed throughout the year.
Shift work is considered as irregular working hours if the two main meals cannot be taken at home at the usual times.
This deduction cannot be claimed in addition to the deduction for meals or for residence away from home.
Meals away from home:
The deduction amounts to a maximum of CHF 3,200 per year, if the taxpayer regularly eats lunch away from home.
This deduction includes the cost of the round trip during the lunch break.
If the meal is taken in an employer's canteen or if the employer makes a contribution to reduce the price, only half of the deduction is allowed (CHF 1,600 per year).
If the reduction in the price of the meals is such that the taxpayer clearly has no additional costs compared to the costs of eating at home, no deduction is allowed.
Residence away from home:
Taxpayers who reside at their place of work during the week but regularly return home at the end of the week may, as a general rule, claim the following deductions, insofar as this is objectively justified (e.g. night job, significant distance, etc.):
- For the additional expenses resulting from meals taken away from home, a deduction of CHF 3,200 per year is granted for each main meal (lunch and dinner), i.e. CHF 6,400 per year, provided that this situation lasts throughout the year and that the taxpayer cannot take his meals at his secondary residence.
If one of the meals is taken in the employer's canteen or if the employer pays a contribution to reduce the price, only half the deduction for one meal is allowed, i.e. a total of CHF 4,800 per year for the two main meals (lunch and dinner).
If a kitchen is included in the lease, the taxpayer cannot claim the deduction for meals taken outside of working hours (evening).
- For the additional expenses resulting from the accommodation: the actual expenses for the room, studio or one-room apartment near the place of work can be deducted. If the taxpayer rents an apartment with several rooms, the deduction will only be allowed up to the estimated rental price for one room.
The travel costs for the weekly return to the main tax domicile (usually by public transport) as well as the travel costs to the place of stay, between the room and the place of work, are deductible (costs of using public transport)
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