Why travel expenses require clear rules
Trips to clients, construction sites, branch offices or trade fairs are part of everyday life for many Swiss SMEs. When an employee incurs travel expenses on behalf of the company — private car mileage, train tickets, overnight stays or meals away from home — reimbursement is not a simple "cash refund", but a sensitive step involving employment law, income tax and accounting.
In Switzerland, correctly reimbursed expenses do not constitute taxable salary. However, if an approved regulation, adequate supporting documents or compliance with limits set by the Federal Tax Administration (FTA/ESTV) are missing, the amount may be reclassified as employment income, with consequences for income tax, OASI/DI/EO and the salary certificate.
This guide explains how to distinguish per diems from actual expenses, which tax limits apply in 2026, how to set up reimbursements in accounting and which controls to adopt to maintain order and compliance — including with accounting software such as Accountex.
Recognised types of travel expenses
Before setting amounts and procedures, it is worth defining which items fall under professional travel expenses and which do not:
Transport
Includes travel by train, bus, tram, plane, taxi or private vehicle. For a personal car, the flat mileage rate applies; for public transport, actual costs are usually reimbursed (second-class fare, unless otherwise provided in the expense regulations).
Meal allowance (Verpflegungsmehraufwand)
Compensates the additional cost of meals when the employee cannot have lunch or dinner as usual. It may be reimbursed as a flat rate (per diem) or based on actual receipts, but not cumulatively for the same expense.
Accommodation
Hotel expenses are almost always reimbursed based on actual, documented costs. They must be proportionate and professionally justified; luxury accommodation or extended stays with no link to business activity may be challenged for tax purposes.
Minor expenses (Kleinspesen)
Drinks, snacks, minor parking fees, phone calls or tips often fall under the daily flat rate for minor expenses. They are distinct from the meal allowance and may be recognised separately within FTA limits.
Note: the regular commute between home and office is generally not a reimbursable business trip. Travel to workplaces other than the usual place of work, temporary assignments at third parties or trips outside the normal scope of activity are admissible.
FTA tax limits for 2026
The FTA's Wegleitung zum Lohnausweis defines the maximum amounts that may be recognised without individual receipts, provided an expense regulation approved by the tax authority of the company's registered canton exists and the amounts broadly correspond to actual expenses:
| Item | 2026 amount | Main conditions |
|---|---|---|
| Lunch or dinner allowance | CHF 30 per main meal | Absence from usual place for more than 6 hours; no receipt required if provided for in the regulations |
| Daily minor expenses | CHF 20 per day | Ancillary expenses during the trip; may be combined with the meal allowance |
| Private car mileage | CHF 0.75 per km | New amount from 1 January 2026 (previously CHF 0.70); regulations already approved may continue to state CHF 0.70, but applying CHF 0.75 is permitted without new approval |
| Motorcycle mileage | CHF 0.40 per km | Same conditions as for a private vehicle |
| Bicycle / e-bike mileage | According to expense regulations (typically CHF 0.20–0.30/km) | No federal ESTV limit; amount to be defined and approved in the regulations |
| Accommodation | Actual cost | Receipt required; breakfast included in the hotel price is not added as a meal allowance |
| Public transport / flights | Actual cost | Ticket or invoice; usually second class unless professional needs are duly justified |
Exceeding these limits does not automatically make an expense illegitimate, but the excess portion must be treated as taxable salary unless proof of higher actual costs that comply with the rules is provided. For material amounts, internal accounting must allow date, purpose, location and beneficiary of each reimbursement to be reconstructed.
The expense regulations (Spesenreglement): a central requirement
Without expense regulations approved by the tax authority of the company's registered canton, flat-rate per diems lose their character as tax-exempt reimbursement and end up on the salary certificate as income. A good set of regulations should define at least:
- •Which expense categories are admissible and which are excluded (e.g. alcohol, unnecessary class upgrades, traffic fines).
- •Whether flat-rate per diems, actual reimbursements or a combination apply by type of cost.
- •Internal approval procedures, submission deadlines and required documentation.
- •Alignment with SSK templates updated in January 2026, which form the basis for cantonal approval.
Flat-rate per diem
Advantageous for administration and employees: no need to collect receipts for every meal, if absence exceeds the threshold provided. However, it requires discipline in recording hours and mission locations.
Actual reimbursement
Essential for hotels, flights and high expenses. Each receipt must show amount, date and, for business meals, ideally the participants and purpose of the meeting. Not combinable with the flat-rate per diem for the same meal.
Practical example: one-day trip to Ticino
A technician leaves Zurich at 07:30, visits a client in Lugano (approx. 360 km round trip by private car), and returns at 19:00 without an overnight stay. With FTA-compliant regulations for 2026:
| Item | Calculation | Amount |
|---|---|---|
| Private car mileage | 360 km × CHF 0.75 | CHF 270.00 |
| Lunch allowance | Absence > 6 hours, 1 main meal | CHF 30.00 |
| Minor expenses | Daily flat rate | CHF 20.00 |
| Parking | Actual reimbursement with receipt | CHF 12.00 |
| Total tax-exempt reimbursement | — | CHF 332.00 |
If the same employee also submitted a restaurant receipt for CHF 45, they could not combine flat-rate per diem and actual reimbursement for lunch: only one method must be chosen. In accounting, each item should be recorded separately to ensure traceability in the event of an audit or FTA review.
Accounting and VAT treatment
In ordinary Swiss accounting, staff travel expenses typically fall under operating costs. Recording differs slightly depending on whether the expense is paid directly by the company or reimbursed to the employee:
Expense paid by the company: immediate charge to the expense account (e.g. "Travel expenses" or "Staff expenses") with possible recording of deductible VAT on transport. Restaurant meals are generally excluded from VAT recovery, except in particular cases linked to hospitality for third parties.
Reimbursement to the employee: on approval, the liability to the employee is recorded; on payment, the position is closed. It is advisable to link each reimbursement to a case number or travel report, attaching digitised receipts.
Salary certificate (Lohnausweis): with approved regulations, flat-rate per diems are declared in figures under item 13.2 and the cantonal approval notice must be entered under item 15; without approved regulations, flat-rate per diems constitute taxable income (item 1). Documented actual reimbursements, within ESTV limits, remain excluded from gross salary. Amounts exceeding the limits or lacking a regulatory basis must instead be reclassified as taxable income.
Management with Accountex
Integrated accounting software simplifies the trip → approval → accounting cycle. In Accountex you can categorise expenses by cost centre or project, attach supporting documents, separate per diems from mileage reimbursements and generate monthly reports for payroll and the salary certificate.
Automation reduces the most common errors: duplicate reimbursements, failure to distinguish between per diem and actual expense, or recording private trips as business expenses.
Trips abroad and cantonal particularities
For missions outside Switzerland, the same federal flat-rate amounts apply (CHF 30 per main meal, CHF 20 minor expenses per day): Swiss law does not provide for per diems differentiated by destination country. Higher actual costs may be reimbursed with original receipts, provided they are proportionate, documented and provided for in the expense regulations.
At cantonal level, procedures for approving expense regulations may differ in terms of timing and the competence of the tax office. FTA rates remain the federal reference for income tax; for corporate profit tax, expenses must be attributable, documented and connected to business activity — a criterion that is reinforced in the event of an audit.
For self-employed professionals and sole proprietors, there is no employer to reimburse expenses: they deduct them directly in accounting, provided they are business-related and proven. The same per diem and supporting-document logic applies, with attention to separating private and business expenses.
Compliance checklist for business owners and fiduciary firms
Before approving the next expense reimbursement, check these points:
- ✓Is there an approved expense regulation aligned with SSK/FTA 2026 templates?
- ✓Does the trip have a documentable business purpose (client, project, location)?
- ✓Has only one method been chosen for each meal: flat-rate per diem or actual reimbursement?
- ✓Do private car mileage rates not exceed CHF 0.75/km (from 2026) and are they consistent with the approved regulations?
- ✓Do hotels, flights and parking have legible receipts with date and amount?
- ✓Are items recorded separately in accounting and linked to the salary certificate?
- ✓Have amounts exceeding FTA limits been reclassified as taxable salary?
An orderly process protects the employee from income tax assessments and the company from higher social charges and challenges during audits. Investing time in defining the rules today avoids costly corrections tomorrow.