Art. 31 Tax Law (TL)

The taxpayer may deduct

a) the amounts, premiums, and contributions that are legal, statutory, regulatory, or contractual paid within the framework of social and professional welfare (art. 21);

b) the amounts, premiums, and contributions paid to acquire contractual rights in a recognized institution for linked individual welfare within the meaning of Article 82 of the federal law on occupational old age, survivors, and disability pension plans (LPP) and to the extent provided by the Federal Council;

c) the premiums and contributions paid under the regulations on allowances for loss of earnings, provisions on unemployment insurance, and mandatory accident insurance;

d) the payments, premiums, and insurance contributions for capital insurance and insurance in the event of illness and accidents that do not fall under letter c, as well as interest on savings capital up to a maximum of 6,400 francs* for married taxpayers living in a shared household and half of this amount for other taxpayers; these amounts are increased for young people in training, from the year following their 18th birthday, by the same amount as that applicable for other taxpayers; by 1,020 francs* per dependent child and 740 francs* when the taxpayer or one of the spouses living in a shared household does not make contributions according to letters a and b; these amounts are reviewed every two years based on the development of health insurance premiums.