Deductions are a central element of the income tax system in Canton Basel-Landschaft. Starting from gross income, taxpayers can claim a range of deductions that reduce the income subject to federal, cantonal and communal income tax.

This page provides an overview of the main deduction categories in Basel-Landschaft and how they interact with federal rules. Exact deduction amounts, lump-sums and caps depend on the tax year and the cantonal legislation in force.

Principles of Deductions in Basel-Landschaft

Basel-Landschaft broadly follows the Swiss standard approach to deductions. In practice, the system recognises:

• Dépenses liées à l'emploi et dépenses professionnelles,
• Cotisations obligatoires de sécurité sociale et de retraite professionnelle,
• Épargne retraite privée fiscalement privilégiée (pilier 3a),
• Déduction des primes d'assurance et des intérêts dans les limites fixées,
• Déductions familiales et allocations sociales,
• Déductions liées à la propriété pour les propriétaires et les bailleurs,
• Extraordinary, unavoidable expenses (e.g. high medical costs).

While many categories mirror federal rules, Basel-Landschaft uses its own lump-sums, thresholds and special deductions.

Retenues liées à l'emploi

Employees in Basel-Landschaft can deduct expenses incurred in earning employment income. These typically include:

• Frais professionnels – generally either a lump-sum based on a percentage of salary, or documented actual costs if higher and accepted by the tax authorities.
• Frais de déplacement domicile-travail – travel between home and the regular workplace, usually based on public transport costs; deductions for private car use are subject to restrictive conditions and caps.
• Autres coûts liés à l'emploi – such as mandatory professional memberships, specific tools and work-related equipment, where recognised by tax law.

As in other cantons, Basel-Landschaft applies detailed administrative practice on when actual costs may be claimed instead of the lump-sum.

Cotisations de sécurité sociale et de retraite professionnelle

Les cotisations aux régimes obligatoires de sécurité sociale et de retraite professionnelle sont généralement entièrement déductibles. Il s'agit notamment de

• Cotisations AVS/AI/APG,
• ALV (assurance chômage),
• Cotisations obligatoires de retraite professionnelle (2e pilier),
• Recognised voluntary buy-ins to the 2nd pillar, within statutory limits.

These amounts are usually deducted at source and shown on the Swiss salary certificate, which is the primary reference for the tax return.

Épargne retraite privée (pilier 3a)

Contributions to tax-privileged private pension schemes (Pillar 3a) are deductible up to the federal annual maximum. Basel-Landschaft follows the federal framework without significant cantonal deviations.

• Les contribuables bénéficiant d'une couverture au titre du deuxième pilier ont un plafond annuel standard,
• Self-employed taxpayers without 2nd pillar coverage benefit from a higher limit.

Primes d'assurance et intérêts sur l'épargne

Basel-Landschaft grants deductions for certain insurance premiums and, where applicable, interest on savings and similar income, within federal and cantonal rules. Typical items are:

• Qualifying health and life insurance premiums,
• Combined insurance/interest deductions, subject to caps that depend on marital status and family situation.

The exact limits are set out in the cantonal tax law and may change over time.

Déductions et allocations liées à la famille

Taxpayers with dependants benefit from a range of family-related deductions, such as:

• Déductions pour enfants pour chaque enfant à charge,
• Deductions for dependants in need of financial support,
• Déductions spéciales ou allocations sociales pour les parents isolés.

Basel-Landschaft also applies income splitting (Vollsplitting) for jointly taxed couples and certain single-parent households when determining the applicable tax rate, which interacts with the deduction system.

Second-Earner Deduction

Where both spouses or registered partners are gainfully employed, Basel-Landschaft grants a specific second-earner deduction. For cantonal tax purposes, the taxable combined income is reduced by the lower income up to a cantonal maximum. For the federal tax, a separate second-earner deduction applies based on a percentage of the lower income, subject to federal minimum and maximum amounts.

This deduction reduces the tax burden on dual-income households and should be carefully reflected when completing the tax return.

Frais de garde d'enfants

Under certain conditions, childcare costs can be deducted, in particular when they are necessary to allow:

• Emploi rémunéré de l'un ou des deux parents, ou
• L'éducation ou la formation des parents.

Typically:

• Expenses must be supported by invoices or contracts,
• Only recognised forms of childcare (e.g. nurseries, daycare, after-school care) qualify,
• Les montants maximaux cantonaux par enfant et par an s'appliquent.

Coûts de l'éducation et de la formation

Basel-Landschaft generally allows deductions for continuing education and training closely linked to the taxpayer’s current profession or professional development. Examples include:

• Cours de développement professionnel et de formation continue,
• Programmes de troisième cycle liés à la profession existante,
• Des séminaires spécialisés qui renforcent les compétences professionnelles.

Initial education leading to a first profession is usually not deductible, in line with federal practice.

Déductions liées à la propriété

Taxpayers who own real estate in Basel-Landschaft must declare rental income or imputed rental value, but in return may claim property-related deductions, including:

• Intérêts hypothécaires sur les prêts garantis par le bien immobilier,
• Maintenance and repair costs (either actual costs or a lump-sum, based on cantonal rules),
• Recognised renovation expenses that preserve, but do not enhance, property value.

Value-enhancing investments are generally not immediately deductible and are treated as capital improvements.

Dépenses extraordinaires et frais médicaux

Certain dépenses extraordinaires may be deducted if they are unavoidable and exceed a defined proportion of income. Typical examples are:

• Frais médicaux et dentaires élevés non remboursés par l'assurance,
• Dépenses liées au handicap et assistance nécessaire,
• Support payments for persons in financial need that go beyond normal living expenses.

Whether an expense qualifies as extraordinary depends on cantonal thresholds and practice; detailed documentation is crucial.

Situations transfrontalières et règles d'allocation

Taxpayers with income or assets outside Basel-Landschaft or abroad may be affected by:

• Conventions de double imposition (CDI),
• Dispositions d'allégement unilatéral,
• Allocation intercantonale et règles d'exemption avec progression.

These mechanisms are not “deductions” in the narrow sense, but they can reduce the share of income or tax attributable to Basel-Landschaft.

Interaction entre les déductions fédérales et cantonales

De nombreuses dépenses relèvent à la fois de l'impôt fédéral et de l'impôt cantonal, mais.. :

• Les montants maximaux fédéraux et cantonaux peuvent différer,
• Certaines déductions n'existent qu'à un seul niveau,
• The same expense may be treated differently in the federal and cantonal calculations.

When completing the tax return, it is important to apply the correct rules separately in the federal and Basel-Landschaft sections.

Documentation et preuves

The ability to claim deductions in Basel-Landschaft depends largely on proper documentation. Taxpayers should keep:

• Certificats de salaire et relevés de cotisations de retraite,
• Tickets et factures pour les frais de déplacement et les dépenses liées au travail,
• Contrats et factures pour la garde d'enfants, l'éducation et la formation,
• Relevés de primes d'assurance,
• Relevés bancaires et hypothécaires,
• Les justificatifs des dépenses médicales ou extraordinaires importantes.

Considérations pratiques

The overall effect of deductions in Basel-Landschaft depends on:

• Le type et le niveau de revenu,
• La situation familiale du contribuable,
• Statut du logement et propriété,
• L'interaction entre les règles fédérales et la pratique cantonale.

To understand your specific tax position, this Deductions section should be read together with the pages on Tarifs, Exigences en matière de dépôt, Règles spéciales et Exemples in the Basel-Landschaft income tax guide.