Hi,

I'm trying to fill in my first tax return form in Switzerland, and I have some questions, I was hoping someone here could help:

1. Regarding motor vehicles: I have two motorcycles bought new in the UK, but the form (tax software) only allows one vehicle to be declared (page 4, 30.4). Also, what purchase value should I declare, and at what exchange rate?

2. I remember being told that German classes are tax deductable, I suppose under Berufsauslagen section 5 Weiterbildungs- und Umschulungskosten. I can put mine in box 215, but, as my wife is not employed, the system won't let me put anything in her column (box 235). Any ideas? Can I claim deduction for these courses elsewhere?

3. My company has a canteen, but it's not subsidised (as far as I know), the prices are similar to Migros'. Is it correct to claim deduction for CHF 3200 in Berufsauslagen section 2/2.1, box 208?

Any idea would help.

Cheers, Anton

for the prices: value on the GB receipt, converted with this exchange rate:
http://www.ictax.admin.ch/2009/de/index.html

as far as i know if your company has a canteen it has a canteen and only the 1600 is deductible!

Many thanks, Bill!

You have to declare both of your vehicles at market value, usually a yearly depreciation of 40% is assumed. Languages classes are only tax deductible if there is a connection between language proficiency and employment. Your wife is not employed and has therefore no Berufsauslagen. Field G on your Lohnausweis (salary statement) states whether you are entitled to a full or only partial deduction.

Martin

Thanks Martin!