Travel Expenses in Switzerland: What Self‑Employed Professionals Can Deduct
(and How to Prove It)

If you’re self‑employed in Switzerland, business travel can be fully legitimate—and fully deductible—as long as it is “business‑justified” (geschäftsmässig begründet) and you can document the purpose and the costs.

That last part matters: travel is typically considered an indirect expense. Unlike raw materials or a subcontractor invoice, a plane ticket doesn’t automatically “prove itself.” Tax authorities often look more closely at travel because it can easily overlap with private life.

This guide gives you a clear, Swiss self‑employed-first framework:

• What business travel expenses are usually deductible
• How to separate business vs. private (especially on mixed trips)
• What proof to keep (so you’re “audit-ready”)
• How long to keep receipts in Switzerland (and how to archive digitally)
• Common mistakes that trigger questions

Note: This is general information, not tax advice. Cantonal practice can vary. For complex cases (large amounts, long trips, high entertainment costs), consult a fiduciary/tax advisor.

Quick answer: what travel expenses are usually deductible?

If the trip is primarily business-related, self‑employed professionals in Switzerland can generally deduct:

• Transport: train/plane, taxis, public transport, rental car, mileage/fuel (if business use), parking, tolls
• Accommodation: hotel/Airbnb for business nights
• Meals while traveling: reasonable meal costs during business travel
• Client meals/entertainment (within reason): with clear documentation of who/why
• Incidentals: baggage fees, business calls, work internet, conference tickets, business-related tips/service fees

Typically not deductible:

• Leisure activities (museum, ski pass, spa)
• Shopping and personal items (clothes, cosmetics, souvenirs)
• Extra hotel nights for private extensions (e.g., “add-on weekend”)
• Costs for accompanying partner/spouse (unless they have a real business role and you can support that)

The “golden rule”: Be proportionate and be able to explain the business purpose in one sentence—backed by documents.

Self‑employed vs. employee deductions: avoid a common Switzerland mix-up

A lot of online content (and even official summaries) focuses on employees, who deduct certain professional expenses on their tax return (often using flat rates and specific caps—e.g., commuting deduction limits at the federal level).

As a self‑employed person (Einzelfirma / freelancer / sole proprietor):

• You typically don’t use the employee flat-rate logic.
• Your travel costs are handled as business expenses in your accounts, provided they are business‑justified and properly documented.

This is why your documentation and bookkeeping trail (“Prüfspur”) matter so much: your travel spending is assessed in the context of your business reality.

What travel expenses are deductible for self‑employed in Switzerland?

Think in buckets. This helps you book consistently and defend the logic if asked later.

Transport (getting there + local travel)

Usually deductible (if business-related):

• Plane tickets and airline fees (including seat reservation, baggage fees if relevant)
• Train tickets (SBB and international), seat reservations
• Local transport: tram/bus/metro tickets, ride-hailing, taxis
• Rental car for business travel
• Parking fees, tolls, motorway vignette costs tied to business travel
• Fuel and business mileage (depending on how you track vehicle use)
• Bicycle/scooter rental used to get to meetings

Proof to keep:

• Invoice/receipt for the ticket or booking confirmation showing price/date
• Payment proof (card statement is helpful, especially when invoices are minimal)
• For car use: a simple travel log (date, route, purpose, client/project)

Practical tip: If you mix business and private driving, keep a clear method (logbook or a consistent allocation approach). Consistency over the year is often as important as the exact method.

Accommodation (hotel, Airbnb, serviced apartments)

Usually deductible:

• Hotel nights that match your business days
• Airbnb/serviced apartment costs for the business portion of the trip
• Mandatory city taxes/fees shown on the invoice (when part of accommodation)

Usually not deductible:

• Extra nights added purely for leisure (“Since I’m already here…”)
• Upgrades that are clearly personal luxury without business need (be careful and be reasonable)

Proof to keep:

• Invoice with dates, guest name, location, amount
• Payment proof
• If the invoice is in a platform format (Airbnb/Booking): save the final receipt/invoice PDF

Meals while traveling (solo travel) + meals with clients

Meals are deductible when they’re linked to business travel or business meetings—but they are also a classic audit question, so documentation quality matters.

1) Meals while traveling (you alone)

Usually deductible:

• Reasonable meal expenses on business travel days (breakfast/lunch/dinner)
• Snacks during transit if clearly part of travel

Proof to keep:

• Itemized receipt (not just the card slip)
• Date, location, amount
• Add a note: “Business trip to city for client/project”

2) Meals with clients/partners (business entertainment)

Often deductible if clearly business-related and proportionate:

• Lunch/dinner with a client, prospect, supplier, collaborator
• A coffee meeting that is part of business discussions

What to note (this is key):

• Names and company of attendees
• Business purpose (e.g., “Project kickoff,” “Partnership negotiation,” “Supplier visit”)
• Date and city

If you ever need to justify it later, a receipt that says only “Restaurant – CHF 186” is weak. A receipt that says that plus “Dinner with X (Company Y) to negotiate Z” is much easier to defend.

Other deductible incidentals (often forgotten)

Depending on your activity, these can be deductible when they’re clearly tied to the trip:

• Conference/event tickets (if business-related)
• Work internet charges on the road (hotel Wi‑Fi fee, roaming package used for work)
• Business phone calls
• Tips/service charges when customary and tied to business meals or transport
• Printing, small office supplies needed for the trip
• Shipping samples/materials back home (e.g., product sourcing trip)

Business trip vs. personal trip: the deciding factors

A trip is generally “business” when you can show purpose, timing, and behavior consistent with business.

Ask yourself:

1. What is the business purpose?
   One sentence. Example: “Meet Client A to finalize the contract and deliver training.”
2. What evidence exists beyond the receipt?
   Emails, calendar invites, agenda, conference registration, meeting minutes, proposal sent afterward.
3. Does the itinerary make sense?
   Three days of client meetings + one weekend of tourism is not “all business.”
4. Is the expense proportionate for your type of business?
   Tax authorities often benchmark against what similar businesses typically spend.

A helpful mental model: If you removed the business purpose, would you still have taken this trip? If yes, expect to allocate and exclude the private part.

Example: a clear business trip (and what you can deduct)

You’re a self‑employed artisan optician in Switzerland. A major eyewear brand invites you to Paris to set up a collaboration.

Trip: Tuesday evening to Friday.

Schedule:

• Tuesday: arrival, hotel
• Wednesday: meeting at HQ, lunch offered, dinner with their team, hotel
• Thursday: finalize partnership, lunch paid by you, free afternoon shopping, hotel
• Friday: return

Usually deductible:

• Transport to Paris + local transport (hotel ↔ offices)
• Hotel nights (Tue/Wed/Thu)
• Meals tied to business travel (your lunches/dinners), including the client meal you paid
• Parking, tolls, business travel incidentals

Not deductible:

• Clothes and shoes bought during free time
• Any leisure activities

What to add to your documentation:

• Save emails inviting you + agenda
• On meal receipts: write “Meeting with Brand team – partnership negotiation”
• Tag all expenses to a project: “Paris – Brand partnership”

Even if you don’t land the client, the trip can still be business-related—as long as the intent and actions were genuine and documented (prospecting is a real business activity).

Mixed trips (part business, part personal): how to allocate costs

Mixed-purpose trips are common: a conference plus a weekend, or meetings in a city where you stay longer. The cleanest approach is:

1. Separate what you can separate, and
2. Allocate what you can’t, based on a reasonable rule (usually days).

Rule of thumb: allocate by business days vs. private days

If your trip is 7 days and only 4 are business, you typically:

• Deduct costs that are strictly business (conference fee, taxi to client)
• Allocate shared costs (accommodation, some transport) in a reasonable way
• Exclude purely private add-ons (tourism, leisure, extra nights)

Example 1: conference + add-on weekend

You attend a 3-day conference (Thu–Sat) and stay until Monday to sightsee.

Often deductible:

• Conference ticket
• Hotel Thu–Sat nights (if aligned with conference days; check your exact schedule)
• Local transport to the venue
• Meals during the conference days

Usually not deductible:

• Extra Sunday/Monday hotel nights for leisure
• Tourist activities

Transport (flight/train):
This is the trickiest item. If the flight cost doesn’t materially change by staying an extra day, some businesses treat the main transport as business—others allocate. The safer approach is to document why the itinerary was necessary and be conservative if the “holiday extension” is the real driver.

Example 2: client visit + remote work days + leisure

You visit a client for 2 days, then work remotely from the same city for 3 days, then take 2 days off.

You should be ready to show:

• Which days were client-facing
• Which days were actually workdays (deliverables, meetings, invoices, project tasks)
• Which days were private (exclude those costs)

Example 3: spouse/partner accompanies you

If your partner joins your business trip:

• Their flight, meals, and activities are generally private and not deductible.
• If they have a real business role (e.g., employee/contractor with a defined function on the trip), you need strong documentation: role, tasks, and why their presence was necessary.

What proof should you keep? (Audit-ready checklist)

In Switzerland, you want documentation that creates an audit trail (“Prüfspur”)—a clear link from the transaction to the business purpose and to your accounting entry.

Minimum proof for each travel expense

For each cost, keep:

1. Receipt/invoice (preferably itemized)
2. Payment proof (card receipt or bank/credit card statement)
3. Business purpose note (short but specific)

What to write on receipts (the “30-second habit”)

Right after the expense (or when scanning it), add:

• Purpose: “Client meeting,” “Supplier sourcing,” “Conference attendance”
• With whom: client/prospect/supplier name (for meals/entertainment)
• Where/when: city + date (often already on the receipt)
• Project tag: client name, job number, or project name

This turns a pile of receipts into defensible bookkeeping.

What to keep by category

Transport

• Tickets/invoices (train/plane)
• Taxi receipts
• Rental contract + fuel receipts
• Parking/tolls
• Route/purpose notes for car use

Accommodation

• Hotel invoice showing dates
• Platform invoice (Airbnb/Booking) saved as PDF
• Proof of payment

Meals

• Itemized receipt (ask for it if you paid cash)
• Attendees + business purpose note (especially for client meals)

If you paid in cash

• Always request an itemized receipt
• Add a note immediately (cash is harder to trace later)

Foreign currency expenses

• Keep the original receipt in the foreign currency
• Record the CHF amount using a consistent method (e.g., card statement CHF amount, or a documented exchange rate source used consistently)

How long must you keep travel receipts in Switzerland? (And digital archiving basics)

Swiss recordkeeping expectations generally require orderly retention and the ability to present records promptly if requested. A widely cited standard is 10 years retention for accounting records and supporting documents (receipts, invoices, bank statements), along with a readable, retrievable filing system. Official guidance also stresses traceability (“Prüfspur”) and organized documentation.
Source: ESTV/FTA guidance on record retention and audit trail concepts (Prüfspur).
https://www.estv.admin.ch/estv/de/home/die-estv/fragen-und-antworten20.html

Are scans/digital copies acceptable?

In practice, many businesses use digital archiving successfully—as long as documents remain readable, complete, and retrievable, and your process is consistent. For edge cases (large amounts, certain formal documents, or specific cantonal expectations), a fiduciary can advise what to keep in original form.

A simple archiving structure that works

Use a consistent naming + folder logic:

• 2026-01-Paris-ClientA/
  • Transport/
  • Hotel/
  • Meals/
  • Conference/
• File names like:
  2026-01-12_Taxi_Paris_ClientA_CHF32.pdf
2026-01-13_Restaurant_Dinner_ClientA_Attendees.pdf

Your goal: if asked 18 months later, you can rebuild the story quickly.

“Before / During / After” travel expense checklist (copy/paste)

Before the trip

• Define the business purpose (client meeting, conference, supplier visit)
• Save supporting context: invitation email, agenda, registration
• Create a project tag (e.g., “Client A – Paris”)

During the trip

• Capture receipts immediately (photo/scan)
• For meals/entertainment, note: attendees + purpose
• Separate private costs in real time (use a second card/wallet if helpful)

After the trip

• Reconcile receipts with bank/credit card statements
• Allocate mixed costs (business vs private days)
• Export/store documents in a structured archive
• Book expenses consistently (same categories each month)

Common mistakes (and how to avoid them)

Mistake 1: “It’s business because I said so”

Fix: Add evidence—emails, calendar invites, conference tickets, meeting notes.

Mistake 2: Deducting shopping and leisure as “trip costs”

Fix: Keep private spending separate. If it’s personal (clothes, museum, spa), don’t book it as business.

Mistake 3: No itemized receipts for meals

Fix: Ask for the detailed receipt. Add attendees + purpose.

Mistake 4: Mixed trips with no allocation

Fix: Allocate by days and exclude private add-ons. Keep the method consistent.

Mistake 5: Weak audit trail (Prüfspur)

Fix: Match each accounting entry to:

• receipt/invoice
• payment proof
• business purpose note
  This is exactly what makes reviews faster and less stressful.

What happens if you deduct private travel as business?

Outcomes depend on the facts and severity, but in general you should assume:

• Reassessment/corrections: previously filed results may be corrected
• Back taxes and interest: may be due if taxable income was understated
• Penalties/fines: possible in cases of missing documents, non-cooperation, or intentional misstatement
• Administrative burden: requests for proof, deadlines, and stress

If you realize you made a mistake, it’s usually better to correct it proactively and cooperate. Good-faith behavior and clear records go a long way.

VAT-registered? Add this extra layer of discipline

If you are VAT-registered, travel documentation matters not only for income tax but also for VAT compliance (where applicable). Swiss authorities emphasize traceability (“Prüfspur”) and orderly records. Keep complete supporting documents and ensure your bookkeeping shows a clear link between documents and entries.
Reference on retention/audit trail principles: https://www.estv.admin.ch/estv/de/home/die-estv/fragen-und-antworten20.html

FAQ: Swiss self‑employed travel expenses (deductions + proof)

1) What counts as a business trip vs. commuting in Switzerland?

A business trip is travel undertaken to serve your business purpose (client meeting, supplier visit, conference). Commuting is regular travel to a normal workplace. Self‑employed people should focus on whether the trip is business‑justified and documented in the accounts.

2) Can I deduct travel costs if I don’t win the client or project?

Often yes—prospecting is a real business activity—if you can document the intent and actions (emails, offers, meeting notes).

3) Are flights and train tickets deductible?

Yes, if primarily business-related. Keep the booking invoice/confirmation and payment proof, and note the business purpose.

4) Can I deduct taxis, public transport, parking, tolls, and baggage fees?

Generally yes, if used for business travel and properly documented.

5) Can I deduct hotel or Airbnb costs?

Yes, for business nights. For mixed trips, exclude private extension nights and keep invoices showing dates.

6) Can I deduct meals while traveling for work?

Usually yes, if reasonable and related to business travel. Keep itemized receipts and add a short purpose note.

7) What about meals with clients—what proof do I need?

Keep the receipt and note: attendees (names/company) + business purpose. This is one of the most important substantiation habits.

8) How do I handle a mixed business + holiday trip?

Separate strictly business costs, allocate shared costs reasonably (often by days), and exclude leisure activities and private add-ons.

9) Are digital scans of receipts accepted, and do I need originals?

Many businesses use digital archiving successfully if documents are complete, readable, and retrievable with a clear audit trail. For special cases, ask a fiduciary. Keep documents for the standard retention period (commonly 10 years).

10) How long must I keep travel receipts in Switzerland?

A common rule is 10 years for accounting records and supporting documents, with orderly retention and an audit trail (“Prüfspur”). See ESTV/FTA guidance:
https://www.estv.admin.ch/estv/de/home/die-estv/fragen-und-antworten20.html

Make travel deductions easy: the simplest system that works

You don’t need complicated accounting theory to deduct travel expenses correctly. You need:

1. A clear business purpose
2. Complete receipts + payment proof
3. A short note that links the expense to the business
4. A consistent archive you can search later

Strong next step (CTA)

If you want travel deductions to be stress-free, set up an expense workflow today:

• Capture receipts as you go (no end-of-month pile)
• Tag each expense to a client/project
• Add attendees + purpose for meals
• Store everything in a structured, exportable archive (PDF/CSV)

Done consistently, this gives you clean bookkeeping, faster tax prep, and far fewer questions if your file is reviewed.

General information only; not tax advice. For complex cases, consult a Swiss fiduciary/tax professional.