1. Max out Pillar 3a (CHF 7,258 in 2026)
The most powerful lever: fully fund the annual 3a cap. Each franc paid is fully deductible from taxable income. For a married Geneva manager with two children at a 30% marginal rate, that's CHF 2,170 in tax saved. New in 2026: retroactively filling the gaps of the past 10 years (up to CHF 72,580 cumulative). Action required by December 31.
2. Pension buy-in (Pillar 2)
If your pension statement shows "buy-back potential", each buy-back is fully deductible. At 50 with CHF 150,000 income and a CHF 30,000 buy-back, tax savings hit CHF 9,000 cantonally (30% marginal rate). Polia tips: spread buy-backs over several years to stay within marginal brackets, and keep money invested at least 3 years before withdrawing (otherwise tax clawback).
3. Work expenses — flat rate or actual costs
Commute, meals, training, work clothes: choose between cantonal flat rate (often CHF 4,000) and documented actual costs. If you work from home, deduct home office (5-10% of rent/mortgage interest + heating/electricity). If you bought a car to commute: per-km deduction at CHF 0.70/km one-way (Geneva canton).
4. Donations to recognized charities
Donations to recognized charitable organizations are deductible up to 20% of your taxable net income. On CHF 5,000 donated at 30% marginal rate, the state effectively refunds CHF 1,500 — meaning CHF 5,000 of impact for CHF 3,500 out-of-pocket. Keep the annual certificates each charity provides.
5. Unreimbursed medical and dental costs
Above a threshold of 5% of your net income (varies by canton), unreimbursed medical costs are deductible: deductibles, copays, uncovered dental, glasses, lenses, osteopathy, psychotherapy. Sum the whole household. Keep all bills and your insurer's statements.
6. Property maintenance (homeowners)
Homeowners get two options yearly: flat rate (10-20% of imputed rental value per canton and building age) OR actual costs. If you spent > 20% on works, choose actuals — major projects like kitchen renovation, insulation, solar panels are deductible. Polia tip: stagger big projects across two tax years to deduct twice.
7. Continuing education and career changes
Any training directly tied to your work is deductible (up to CHF 12,000/year federally): MBA, certifications, employer-required language training, career reconversion. Conditions are strict: the training must be recognized (HES, EPFL, accredited institutes) and connected to your current or future profession. Keep bills and course program.