Employment expenses deduction
Employees are entitled to deduct several business-related expenses, such as actual commuting costs (capped for federal tax purposes and in most cantons), additional costs for meals at the place of work (lump-sum), general business-related expenses (actual or lump-sum) and costs related to further education (actual or lump-sum) (LIFD, Art 26).
If both spouses are performing a gainful activity, double earner deductions may be applicable. As cantonal law regulates these deductions
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