Deductions play an important role in determining taxable income in Canton Fribourg. As in the rest of Switzerland, taxation starts from gross income, but a range of deductions can substantially reduce the amount subject to federal, cantonal and communal income tax.

This page gives an overview of the main deduction categories applicable in Fribourg 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 Fribourg

Fribourg broadly follows the Swiss standard approach to deductions and recognises, among others:

• Employment-related and professional expenses,
• Mandatory social security and occupational pension contributions,
• Tax-privileged private pension savings (Pillar 3a),
• Insurance premium deductions and, in some cases, interest-related deductions,
• Family-related deductions and social allowances,
• Property-related deductions for homeowners and landlords,
• Extraordinary and unavoidable expenses (e.g. high medical costs).

While the overall categories are similar to those in other cantons, Fribourg uses its own deduction amounts, ceilings and administrative practice.

Employment-Related Deductions

Employees in Fribourg can deduct expenses directly connected with earning their employment income, typically:

• Professional expenses – generally claimed as a lump-sum calculated on salary, or as documented actual costs if higher and accepted by the tax authorities.
• Commuting expenses – costs for travel between home and the regular workplace, usually based on public transport; deductions for private car use are allowed only under specific conditions and subject to caps.
• Other job-related costs – such as mandatory professional memberships, licences or job-specific tools that are recognised as necessary for the job.

The choice between lump-sum and actual expenses depends on cantonal rules and the availability of adequate documentation.

Social Security and Occupational Pension Contributions

Contributions to mandatory social security and occupational pension schemes are generally fully deductible. This includes:

• AHV/IV/EO contributions,
• ALV (unemployment insurance),
• Mandatory occupational pension contributions (2nd pillar),
• Recognised voluntary 2nd-pillar buy-ins, within statutory limits.

These contributions are normally deducted at source and shown on the Swiss salary certificate, which forms the basis for the tax return.

Private Pension Savings (Pillar 3a)

Contributions to tax-privileged private pension schemes (Pillar 3a) are deductible up to the annual federal maximum. Fribourg follows this federal framework without major deviations.

• Taxpayers affiliated to a 2nd pillar plan can deduct up to the standard limit,
• Self-employed taxpayers without 2nd pillar coverage can claim a higher Pillar 3a deduction.

Insurance Premiums and Interest on Savings

Fribourg grants deductions for certain insurance premiums and, in some cases, interest on savings and similar income, within combined federal and cantonal rules. Typical elements include:

• Health insurance and qualifying life insurance premiums,
• Possible combined deductions for insurance premiums and interest on savings, subject to caps that depend on marital status and family situation.

The exact amounts and limits are set out in cantonal legislation and can change from year to year.

Family-Related Deductions and Allowances

Taxpayers with dependants benefit from a range of family-related deductions, for example:

• Child deductions for each dependent child,
• Deductions for dependants in need of support (e.g. parents or relatives),
• Special deductions or social allowances for single parents.

In addition, Fribourg provides specific reliefs for households with modest incomes and families, reflecting the canton’s social policy. The precise amounts depend on income level and family circumstances.

Two-Income Households and Spouses

Where both spouses or registered partners are gainfully employed, the tax system recognises the additional burden on dual-income households. In particular:

• A relief mechanism applies for households where both partners work, reducing the effective tax burden on the second income.
• For households in which only one spouse works, a separate deduction may be available to reflect the single-earner situation, within cantonal limits.

These rules complement the federal second-earner deduction and should be carefully reflected when completing the tax return.

Childcare Costs

Childcare costs can be a significant expense for families. In Fribourg, third-party childcare costs for children below a certain age may be deductible when they are necessary to enable:

• Gainful employment by one or both parents, or
• Education or training of the parents.

Typical conditions include:

• Documented expenses (invoices, contracts),
• Recognised childcare providers (e.g. nurseries, daycare centres, after-school care, registered childminders),
• Maximum annual amounts per child according to cantonal limits.

Education and Training Costs

Fribourg generally allows deductions for continuing education and training that is directly related to the taxpayer’s current profession or professional advancement. Examples include:

• Professional development and continuing education courses,
• Postgraduate programmes linked to the existing occupation,
• Specialised seminars that enhance professional skills.

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

Property-Related Deductions

Property owners in Fribourg must declare rental income or imputed rental value, but in return may claim:

• Mortgage interest on loans secured by real estate,
• Property maintenance and repair costs, either as actual expenses or as a lump-sum according to cantonal rules,
• Recognised renovation expenses that preserve, but do not enhance, the value of the property.

Value-enhancing investments are normally not immediately deductible and are treated as capital expenditure.

Extraordinary Expenses and Medical Costs

Certain extraordinary expenses can be deducted if they are unavoidable and exceed a defined proportion of income. Typical examples include:

• High medical and dental costs not reimbursed by insurance,
• Disability-related expenses and necessary assistance,
• Support payments for persons in financial distress that go beyond normal living expenses.

The thresholds and criteria are defined in cantonal law; detailed documentation is essential to support such claims.

Cross-Border Situations and Allocation Rules

For taxpayers with income or assets outside Fribourg or abroad, deductions and relief mechanisms may arise in the context of:

• Double Taxation Agreements (DTAs),
• Unilateral relief provisions,
• Inter-cantonal allocation and exemption-with-progression rules.

These rules do not always operate as “deductions” in the narrow sense, but they can reduce the income or tax allocated to Fribourg.

Interaction Between Federal and Cantonal Deductions

Many expenses are relevant for both federal and cantonal tax, but:

• Federal and cantonal maximum amounts can differ,
• Some deductions may exist only at one level,
• The same expense can be treated differently in the federal and cantonal calculations.

When completing the tax return, taxpayers must apply the correct rules separately in the federal and the Fribourg sections.

Documentation and Evidence

The ability to claim deductions in Fribourg depends heavily on proper documentation. Taxpayers should keep:

• Salary certificates and pension contribution statements,
• Tickets and invoices for commuting and work-related expenses,
• Contracts and invoices for childcare, education and training,
• Insurance premium statements,
• Bank and mortgage statements,
• Receipts for significant medical or extraordinary expenses.

Practical Considerations

The overall effect of deductions in Fribourg depends on:

• The type and level of income,
• The taxpayer’s family and housing situation,
• The availability and size of deductible expenses,
• The interaction between federal rules and cantonal practice.

To understand your specific tax position, this Deductions section should be read together with the pages on Rates, Filing Requirements, Special Rules and Examples in the Fribourg income tax guide.