Expense rules in Switzerland.
All reimbursement rules, FOPER mileage rates, per diem for federal staff and VAT recovery rules for your employees in Switzerland. Updated from FTA, FOPER and FSIO sources.
Get startedDisclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Expense category | VAT | VAT reclaim | Cap / Note |
|---|---|---|---|
| Business meal (clients / prospects) | 8.1% | 100% reclaimable | Itemized invoice required above CHF 400 |
| Solo meal while travelling | 8.1% / 2.6% | 50% reclaimable | FOPER allowance CHF 27.50 / meal (lunch or dinner) |
| Accommodation / hotel | 3.8% | 100% reclaimable | Special lodging rate (since 01.01.2024) |
| Business vehicle fuel | 8.1% | 100% reclaimable | Justified professional use |
| Private vehicle fuel (professional use) | 8.1% | Pro-rata | Covered by CHF 0.70 mileage allowance |
| Train, plane, CH public transport | 8.1% / 0% | 100% reclaimable | SBB and public transport: deductible VAT |
| Taxi | 8.1% | 100% reclaimable | Itemized receipt above CHF 400 |
| Client gifts | 8.1% | 100% reclaimable | Cap CHF 500/year/recipient |
| Parking / motorway | 8.1% / 0% | 100% reclaimable | Motorway sticker: no VAT |
| Mobile telecommunications | 8.1% | 100% reclaimable | If contract in company name |
FOPER meal allowance
Flat-rate allowance per meal (lunch or dinner) for federal staff. Common benchmark for private sector.
Itemized invoice threshold
Above this amount, Art. 26 VAT Act requires a full invoice with name and address of recipient.
Receipt retention
Art. 70 VAT Act and Art. 957 Code of Obligations: mandatory retention of accounting documents for 10 years.
- Itemized invoice in company name if > CHF 400
- Identity of guests for business meals
- Professional purpose of expense
- Date, location, total amount and VAT breakdown
- Supplier’s VAT identification number (UID)
- Standard reimbursement delay: end of following month
2FOPER mileage allowance
| Transport mode | Allowance | Annual exempt cap | Note |
|---|---|---|---|
| Private car | CHF 0.70/km | 15,000 km / year | FOPER reference. Above: benefit in kind |
| Motorcycle (> 50 cc) | CHF 0.40/km | 10,000 km / year | FOPER Ordinance Art. 47 |
| Moped (≤ 50 cc) | CHF 0.30/km | 5,000 km / year | Includes maintenance and insurance |
| E-bike | CHF 0.30/km | 2,500 km / year | E-bike for professional use |
| Bicycle | CHF 0.15/km | 1,500 km / year | Home-work trips included |
| Public transport (subscription) | Actual reimbursement | — | GA, SBB general subscription deductible |
Private car rate
FOPER mileage rate for private car used for professional purposes. Covers fuel, maintenance, insurance, depreciation.
OASI exemption ceiling
Above: qualifies as benefit in kind for the excess portion (OASI Act Art. 9).
TCS rate (private)
Touring Club Switzerland reference by vehicle category. Many private companies align with FOPER.
- Personal vehicle (registered in employee’s name)
- Justified professional use (logbook recommended)
- Covers fuel, maintenance, insurance, depreciation
- Parking and tolls reimbursed on separate receipt
- Home-work commute excluded (except bicycle)
- Annual cap exceeded = OASI-taxable
3Per diem and travel allowances
| Destination | Meal (lunch/dinner) | Accommodation / night | Daily rate (24h) |
|---|---|---|---|
| Zurich, Geneva, Basel | CHF 27.50 | CHF 180 | CHF 235 |
| Bern, Lausanne, Lugano | CHF 27.50 | CHF 160 | CHF 215 |
| Other Swiss cities | CHF 27.50 | CHF 130 | CHF 185 |
| Foreign — Germany (Berlin / Munich) | CHF 25.00 | CHF 200 | CHF 250 |
| Foreign — France (Paris) | CHF 35.00 | CHF 220 | CHF 290 |
| Foreign — United Kingdom (London) | CHF 40.00 | CHF 280 | CHF 360 |
| Foreign — USA (New York) | CHF 55.00 | CHF 350 | CHF 460 |
| Foreign — Singapore / Hong Kong | CHF 45.00 | CHF 280 | CHF 370 |
Duration condition
Meal: travel > 5h spanning meal time. Daily rate: travel > 12h with overnight stay.
Breakfast included
Automatic deduction from the daily rate if breakfast is included in the hotel or night train.
Long-mission reduction
From the 4th month: -20%. From the 13th month: -40% on the daily rate.
- Choice between flat rate (per diem) and actual expenses with receipts
- FOPER flat rate tolerated by the FTA for the private sector
- Flat rate exempt from OASI within FOPER limits
- Foreign: rate by country in FOPER Ordinance Annex (~200 countries)
- Accessory fees (taxi, parking) reimbursed on receipt
- Alternative legal framework: sector CBA or internal rules
4Foreign VAT recovery
| Zone | Mechanism | Filing deadline | Method |
|---|---|---|---|
| European Union (27) | 13th Directive (reciprocity) | 30 June N+1 | Direct filing in each EU country |
| Germany | Full reciprocity | 30 June N+1 | Bundeszentralamt für Steuern (BZSt) |
| France | Full reciprocity | 30 June N+1 | impots.gouv.fr — Cerfa 8801 |
| United Kingdom | Full reciprocity | 31 Dec. N+1 | HMRC VAT65A — paper or online |
| Norway | Bilateral agreement | 30 June N+1 | Skatteetaten — RF-1032 |
| USA | No recovery | — | Sales tax non-recoverable |
| CH VAT recovery (foreign companies) | FTA Form 1222 | 30 June N+1 | FTA — Form 1222 for non-Swiss-VAT-registered companies |
EU minimum threshold
Minimum reclaimable VAT for an EU annual request by a Swiss company.
CH minimum threshold
Minimum reclaimable Swiss VAT by a foreign company via FTA Form 1222.
Typical ROI
Percentage of total expenses recovered via foreign VAT for a multi-country Swiss company.
- Swiss company UID number
- Original invoices (paper or electronic)
- Date, amount ex-VAT / VAT / incl. VAT, nature of expense
- Identification of foreign supplier (VAT, local commercial register)
- Justification of professional use
- CH VAT registration certificate (FTA, 12-month validity)
Industrialize your Switzerland expenses with Illizeo.
FTA rules, FOPER mileage rate, multi-canton per diem, EU VAT recovery: all the rules above are natively integrated into the Illizeo engine. Your employees scan, the engine applies.
Book a demo