Top Tax-Deductible Business Expenses for Swiss GmbHs and AGs

Running a business in Switzerland under a GmbH or AG structure comes with many responsibilities — from managing clients to staying on top of your finances. One area you really don’t want to overlook is tax-deductible business expenses. Why? Because claiming the right deductions can make a huge difference to your bottom line.

Think of it this way: just like you’d use an umbrella on a rainy day, tax deductions can shield your business from handing over more money than you need to. In this blog, we’ll explain what tax-deductible expenses are, how they benefit your Swiss business, and list some of the most common (and often forgotten!) deductions you should know about.

What Are Tax-Deductible Business Expenses?

Let’s start simple. A tax-deductible business expense is a cost your business incurs that you can subtract from your total income before calculating how much tax you owe. For Swiss GmbHs and AGs, this can mean saving thousands of francs yearly.

But — and this is important — not all expenses qualify. To be deductible in Switzerland, they must be:

• Directly related to your business
• Clearly documented with invoices or receipts
• Reasonable in amount and not excessive

Now let’s get into the nitty-gritty of what you can actually deduct.

Top Tax-Deductible Business Expenses in Switzerland

1. Office Rent and Utilities

If your GmbH or AG rents office space, that monthly rent is 100% tax-deductible. The same goes for associated utilities like electricity, internet, and heating. Even a workspace within your home may be partially deductible — but tread carefully and keep solid records to back that up.

2. Salaries and Wages

Paying employees? Good news: salaries, social security contributions (AHV/IV/EO/ALV), and pension fund payments for employees can all be deducted.

This also includes your own salary as a managing director if you’re paying yourself through your GmbH or AG — just remember, it should be reasonable and in line with your duties.

3. Professional Services and Fees

Do you use an accountant, legal advisor, or IT consultant? Fees you pay for those services fall under deductible professional expenses. These services help keep your business running smoothly — and the Swiss tax authorities recognize that.

4. Travel and Transportation Costs

Heading to a client meeting in Zurich or networking in Geneva? If the travel is for work purposes, you can deduct:

• Train and airfare
• Car mileage (if using a private vehicle, track your km)
• Business-related fuel and parking
• Hotel and meals during trips (to a reasonable extent)

Just make sure you clearly mark personal vs. business travel and keep those receipts.

5. Business Equipment and Office Supplies

Think laptops, printers, desks, chairs, and even pens and notebooks. Buying materials or equipment purely for business use? You’re good to go — it’s deductible! For more expensive purchases (over CHF 1,000), you may need to account for depreciation over time instead of claiming it all at once.

6. Marketing & Advertising Expenses

Got a website, run Facebook ads, or print out brochures? Any money spent promoting your business is deductible. That includes:

• Website development and hosting
• Digital ad campaigns
• Printed materials like flyers and business cards
• Event sponsorships aimed at building brand awareness

Marketing isn’t just about spending — in Switzerland, it’s a smart way to reduce tax liability, too.

7. Training & Education

Upskilling you or your employees? Most training costs directly related to your business — like a course in project management or software training — are deductible.

But keep in mind, initial education to start a business isn’t deductible. It has to be ongoing or advanced training.

8. Insurance Premiums

You probably have some insurance coverage to protect your business. Premiums paid for professional liability insurance, company vehicle insurance, or business interruption insurance are typically deductibles. Just be sure the insurance is for your company, not personal policies.

9. Depreciation of Fixed Assets

Buy a new MacBook for your business? That’s great, but you can’t always deduct the whole cost right away — especially if it’s a high-ticket item. Instead, you depreciate it over several years.

Depreciation helps spread out the cost and keeps your books tidy. The Swiss tax authorities provide guidelines on how quickly different assets lose value.

Don’t Forget: Keep Clean Records

You don’t want to get caught in a tangle with the tax office. Good bookkeeping is key. Save:

• Invoices
• Receipts
• Contracts
• Mileage logs for business trips

And yes — even for those small coffee meetings with a client. Every franc adds up.

Expenses That Usually Aren’t Deductible

Not everything goes, unfortunately. Here are some expenses you typically can’t deduct:

• Fines and penalties (like parking tickets)
• Private expenses unrelated to the business
• Initial business setup costs (to some extent, especially personal education before launch)

When in doubt, check with a tax advisor to be safe.

Final Thoughts: Make Tax Deductions Your Business Ally

By understanding what counts as a tax-deductible business expense in Switzerland, you can put your company in a better financial position. Whether you’re a solopreneur operating under a GmbH or managing a growing AG, every deductible amount reduces your taxable income — which could lead to a lower tax bill.

Many business owners leave money on the table just because they aren’t aware of what they can deduct. Don’t be one of them. Take a moment, look around your office, scan your latest bank transactions, and ask yourself: “Was this expense used for the business?” If yes, it might just be deductible.

Have questions or want help organizing your expenses? A qualified accountant or tax advisor familiar with Swiss laws can make the process easier — and way less stressful.

Ready to Save More on Taxes?

Now that you’ve got a clearer idea of business tax deductions in Switzerland, you’re better equipped to manage your GmbH or AG more smartly. Start tracking those expenses today. The next time tax season rolls around, you’ll be glad you did.

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