These are skilled workers and managers who normally reside abroad and come to Switzerland to work temporarily, either for a specific project or for a limited period.
“Temporary” refers to a fixed-term employment contract lasting no more than 5 years. Once the position becomes permanent, these expenses can no longer be deducted. Therefore, as soon as we issue a permanent contract, these expenses may no longer be paid.
Travel Expenses:
The necessary expenses for travel between your foreign residence and Switzerland; proof of mileage reimbursement or receipts for airfare are required.
Housing Costs:
Reasonable housing costs in Switzerland when maintaining a residence abroad that is permanently available for personal use. This requires proof of the residence abroad or in Switzerland in the form of a lease agreement, mortgage, or heating/utility bills. No supporting documents are required; a flat rate of CHF 1,500 may be claimed for a maximum of 5 years, unless the expatriate was already in Switzerland prior to that time, in which case the claim is no longer valid. The expatriate may claim housing costs exceeding CHF 1,500 on their tax return.
Relocation Expenses:
The necessary expenses for relocation to Switzerland and back to the employee’s former country of residence abroad, as well as the necessary round-trip travel expenses for the expatriate and his or her family at the beginning and end of the employment relationship, will be covered provided that all related expenses can be substantiated.
Tuition Costs:
The costs for the education of minor foreign-language-speaking children at private schools that teach in a foreign language, provided that public schools do not offer instruction in their language; all supporting documentation is required.
You can find the regulation here: