Zusammenfassung
- Annual ceiling: CHF 600 per employee per calendar year, AGGREGATED across all occasional non-cash gifts. Two CHF 400 gifts in the same year together exceed the cap.
- The CHF 600 is a reporting threshold under Rz. 72 of the 2026 ESTV Wegleitung zum Lohnausweis — gifts below this aggregate value do not need to appear on the salary certificate.
- Cash and cash equivalents are excluded — only non-cash benefits qualify. A retailer gift card is generally accepted; a card that can be cashed out is not.
- Above CHF 600 in aggregate, the full value (not only the excess) must be declared on the Lohnausweis as taxable salary and is subject to income tax and social security.
- The ceiling applies per employee per year, not per gift or per occasion.
Voraussetzungen
- Non-cash benefit (Naturalleistung), not a cash equivalent.
- Aggregate annual value to the employee at or below CHF 600 across all gifts.
- Granted as a gift, not as remuneration for work performed.
- Documented in payroll records even when not on the Lohnausweis.
Anerkannte Anlässe
- Birthday
- Christmas / end-of-year
- Service anniversary
- Marriage
- Birth of a child
Geschäftspartner
Business gifts to clients are deductible for corporate income tax when they are commercially justified (geschäftsmässig begründet). Cantonal practice varies — most cantons accept gifts of modest value (CHF 100–500) with proper documentation. VAT is recoverable on the same basis as other business expenses.
Ist das steuerfrei?
Wählen Sie Land, Empfänger, Betrag und Anlass — wir zeigen die voraussichtliche steuerliche Einordnung mit Hinweisen. Keine Rechtsauskunft.
Ist das steuerfrei?
Likely below the CHF 600 Lohnausweis (Rz. 72, 2026) reporting threshold (Rz. 72) — no declaration on the salary certificate required.
- •Threshold is per employee per year, across all occasional non-cash gifts combined.
- •Cash and cash-equivalent vouchers (cards that can be cashed out) do not qualify.
- •Der Estimator liefert allgemeine Hinweise auf Basis veröffentlichter Regeln. Keine Steuerberatung — mit Steuerberater abstimmen.
Keine Steuerberatung — vollständige Regel und Quellen auf der Länderseite.
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Is the CHF 600 per gift or per year?
Per employee per calendar year, AGGREGATED across all occasional non-cash gifts. Two CHF 400 gifts in the same year together exceed the cap and the full CHF 800 must be declared.
What if I give CHF 800 in aggregate gifts in one year?
The full CHF 800 must be declared on the Lohnausweis and becomes subject to income tax and AHV/IV social security — the CHF 600 is a reporting threshold for the aggregate, not a deductible allowance.
Does the exemption apply to cantonal taxes?
The Lohnausweis-Wegleitung is federal practice followed by all cantons. Individual cantons may have stricter wage-certificate scrutiny but generally apply the same CHF 600 aggregate reporting threshold.
Quellen
- ESTV — Wegleitung zum Ausfüllen des Lohnausweises (Rz. 72)geprüft 2026-06-24
- Schweizerische Steuerkonferenz — Lohnausweis-Wegleitung 2026geprüft 2026-06-24
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