Tax deduction for education and training from 2016
From 2016 education and training costs are treated equally
Training costs can - this is not new - be deducted as professional expenses from taxable income, but not the cost of education. Where is the difference?
Training is designed to remain up to date in the ancestral profession. Example: An accountant needs to keep abreast of legislative and practice changes, otherwise he can no longer perform with the same quality of his profession.
Education serves to learn a completely different job or to bring oneself to a new level. Example: A business employee gets herself trained as a medical masseuse. Did she already have income from massage services in the same tax period, the training costs are deductible, otherwise not.
Or: A trustee will be trained to become a tax expert. Trustees usually are involved in tax issues, albeit in limited complexity. Is the road to becoming an expert education or training?
The cantons have been interpreting that question differently accommodating. From 2016 this distinction is now definitely eliminated. Training costs are deductible - at the federal level limited to CHF 12,000 per year, the cantons put their own limits.
Attention: Furthermore not deductible is the initial training. Their financing is one of the responsibilities of parents.
Source: www.admin.ch