§ 33 Tax Act (StG) - Dependent Employment

1. The following are deducted as professional expenses

a. * the necessary costs for travel between home and workplace up to a maximum amount of 6500 francs,

b. the necessary additional costs for meals outside the home and for shift work,

c. * the other costs required for the exercise of the profession, § 40 paragraph 1m remains reserved.

d. * ...

2. For the professional expenses according to paragraphs 1b and c, the Department of Finance sets flat rates; in the case of paragraph 1c, the taxable person has the right to provide evidence of higher costs.

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