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Expense Regulations

Key Points and English template

On this page, we provide you with an overview of the most important aspects of Expense Regulations in Switzerland, including the elements to be taken into account when drawing up the agreement.

Subsequently, we will provide you with a legally compliant template of Expense Regulations under Swiss law.

Use these Expense Regulations if...

… you want to provide unified rules and conditions in your company for employees’ expenses

… you would like to ensure that expenses are settled only in accordance with tax and social insurance provisions (these regulations are based on an official template issued by the Swiss Tax Conference)

… you would like to request a ruling for the tax treatment of your employees’ expenses

Key Points included in the Expense Regulations:

Scope of applicability of the regulations
Travel expenses
Meal costs
Accommodation expenses
Other expenses
Can be used as a supporting document for a ruling request

What are Expense Regulations?

Expenses are defined as the out-of-pocket expenses incurred by employees in the performance of their duties, such as travel expenses or accommodation costs.

The Swiss Federal Tax Administration stipulates that expenses must be business-related and can only be reimbursed against original receipts. Thus, expenses are a labor-intensive and error-prone process for companies.

The expense regulations uniformly define under which conditions which expenses – if necessary to what extent – are reimbursed to employees. It is an important administrative tool for companies that simplifies the processes involved in expense reimbursement.

Legally compliant template of Expense Regulations

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