Food intolerances
People on a medically prescribed diet or special food can deduct the extra costs from their taxes. Instead of the actual extra costs, a flat rate of CHF 2,500 can be claimed for a long-term diet that is essential to life (e.g. for coeliac disease).
To claim the deduction, you need a medical certificate confirming that you must follow such a diet.
Deductions for costs of illness and accidents and for disability-related costs
(Extract from the Cantonal Tax Office of Zurich)
Click here for the full text (in German).
Costs of illness and accidents may be deducted to the extent that they exceed a threshold of five per cent of net income according to item 21 of the tax return.
Under the Zurich Tax Act (StG), the following may be deducted from taxable income: the costs of illness and accidents of the taxpayer and of persons they support, to the extent that the taxpayer bears the costs personally and they exceed five per cent of net income, i.e. taxable income less expenses (§§ 26–31 StG) (§ 32 lit. a StG).
The Federal Act on Direct Federal Taxation provides for a similar rule.
Costs of illness and accidents include expenses for measures to maintain and restore physical or mental health.
Deductible expenses include in particular:
- Doctors and medicines prescribed by a doctor
- Dentist
- Nursing staff (paid services by third parties)
- Stays in hospitals and sanatoriums, etc.
- Medically prescribed therapies, stays at health resorts, etc.
- Medical devices, corrective lenses, etc.
Reimbursements by third parties (health insurer, insurances, etc.) and any share of living costs (costs that would have arisen even without illness or accident) must be deducted from these costs.
For a medically prescribed diet or special food, the extra costs may be deducted. Instead of the actual extra costs, a flat rate of CHF 2,500 can be claimed for long-term diets that are essential to life (e.g. for coeliac disease).
Not deductible are expenses for:
- Preventive measures (e.g. fitness centres)
- Slimming cures and wellness treatments
- Care provided by oneself
- Acupuncture and other naturopathic treatments, unless prescribed
- Travel costs to the doctor, dentist, hospital, etc., except for:
- expenses for ambulances or journeys to treatment or therapy elsewhere;
- cases in which, because of illness or accident, using public transport or a private car cannot reasonably be expected.
- Cosmetic treatments or operations
- Self-awareness, self-fulfilment or personal development (e.g. psychoanalysis).
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So what does this mean for you?
- Keep all statements from your health insurer.
- Keep all doctors' invoices that were not reimbursed.
- At the end of the year, add up the costs you paid yourself.
- Subtract 5% of your net income.
- Enter the amount in your tax return.