Who qualifies
The test is practicality: distance and break length make going home unrealistic. Shift workers and commuters typically qualify; home-office days don't count.
Canteen and Lunch-Checks
Employer-subsidised meals halve the deduction. Check your salary certificate: field G indicates canteen/Lunch-Check arrangements – your tax software applies the reduced rate.
Collect the days, not the receipts
The deduction is a flat rate per day – you count workdays, not lunch receipts. Track your work pattern and the number falls out automatically.
Track these costs in your own budget: create your free Swiss budget in BudgetHub – in English, with Swiss categories built in.
