Optimize Your Tax Deductions: Guide to Deductible Expenses
As self-employed or SME manager, every properly recorded professional expense reduces your tax burden.
100% Deductible Expenses
Office Expenses
- Office rent or coworking space
- Electricity, heating, internet
- Office supplies
- Computer equipment and software
Travel Expenses
- Fuel and vehicle maintenance (pro-rata professional)
- Train, plane tickets (client trips)
- Parking and tolls
- Vehicle rental for assignments
Professional Fees
- Continuing education related to activity
- Professional memberships and subscriptions
- Professional insurance (liability, loss of earnings)
- Accounting and legal fees
Partially Deductible Expenses
Entertainment Expenses: 50% deductible
- Meals with clients
- Business gifts (< CHF 500/year/client)
- Networking events
Private Vehicle for Mixed Use
- Flat-rate method: CHF 0.70/km
- Or actual deduction pro-rata business/private
Home Office
- Deductible if room exclusively dedicated to activity
- Calculation pro-rata surface area
How ToBill Simplifies Expense Management
Quick Recording
- Photograph receipts from mobile app
- ToBill automatically extracts data (OCR)
- Categorize with one click
- Attach PDF receipt
Real-time Dashboard
- View expenses by category
- Track monthly budget
- Anticipate tax result
Automatic Accounting Export
- Direct send to your fiduciary
- Compatible format (CSV, Excel, API)
- All supporting documents attached
Pitfalls to Avoid
❌ Not keeping receipts: 10-year retention obligation ❌ Mixing business and personal: keep separate accounts ❌ Forgetting small expenses: they add up! ❌ Deducting non-compliant expenses: risk of tax adjustment
Optimization Tips
✅ Anticipate purchases: if you plan equipment, buy before year-end ✅ Invoice properly: expense without receipt is not deductible ✅ Provision: set aside ~30% of profit for taxes and AVS ✅ Automate: save time with ToBill and focus on your core business