Country guide

Tax-free employee gift cards in Switzerland

In Switzerland, non-cash gifts to employees — including retailer gift cards — up to CHF 600 per calendar year do not need to be declared on the salary certificate (Lohnausweis). The CHF 600 is an annual per-employee ceiling under Rz. 72 of the ESTV Wegleitung 2026, effective 1 January 2026.

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gift.cards Editorial

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Internal legal & fiscal review

Last reviewed

19 July 2026

Naturalgeschenke up to CHF 600 per calendar year — Wegleitung zum Lohnausweis (Rz. 72, 2026)

Next scheduled review

19 July 2027

Annual verification cycle

Verified against official sources — 19 July 2026Editorial standards & methodology →

This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.

The rule in plain language

Annual ceiling: CHF 600 per employee per calendar year under Rz. 72 of the 2026 ESTV Wegleitung zum Lohnausweis, effective 1 January 2026.
Applies to Naturalgeschenke (non-cash gifts) — retailer gift cards typically qualify; cash-equivalent cards do not.
Above CHF 600 per calendar year, the full value (not only the excess) must be declared on the Lohnausweis as taxable salary and is subject to income tax and AHV/IV social security.
Cantonal practice can be stricter — confirm with your Treuhänder for high-value programmes.

Conditions to qualify

✓Non-cash benefit (Naturalgeschenk), not a cash equivalent.
✓Cumulative value per calendar year to the employee at or below CHF 600.
✓Documented in payroll records even when not on the Lohnausweis.

Recognised occasions

Birthday
Christmas / end-of-year
Service anniversary
Marriage
Birth of a child

Client gifts

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 with proper documentation. VAT is recoverable on the same basis as other business expenses.

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Is this tax-free?

CountryRecipient

Amount per person (CHF)

CHF

Occasion

Estimated treatment

Likely tax-free

Likely within the CHF 600 per calendar year ceiling under Rz. 72 of the ESTV Wegleitung zum Lohnausweis (2026 edition, effective 1 January 2026) — no declaration on the salary certificate required.

•Ceiling is per employee per calendar year, cumulative across all Naturalgeschenke.
•Cash and cash-equivalent vouchers (cards that can be cashed out) do not qualify.
•This estimator gives general information based on published rules. It is not tax advice — confirm with your accountant for your specific situation.

Not tax advice — see the country page for the full rule and sources.

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Primary sources

ESTV — Wegleitung zum Ausfüllen des Lohnausweises (Rz. 72, 2026) ↗
Verified 19 July 2026
Schweizerische Steuerkonferenz — Lohnausweis-Wegleitung 2026 ↗
Verified 19 July 2026

Frequently asked

Naturalgeschenke up to CHF 600 per calendar year — Wegleitung zum Lohnausweis (Rz. 72, 2026)

Is the CHF 600 an annual ceiling?

Yes — Rz. 72 of the ESTV Wegleitung zum Lohnausweis (2026 edition, effective 1 January 2026) sets a CHF 600 ceiling per employee per calendar year.

What if the annual total exceeds CHF 600?

The full value (not only the excess) must be declared on the Lohnausweis and becomes subject to income tax and AHV/IV. A CHF 700 total for the year is fully taxable, not just the CHF 100 above the cap.

Does the exemption apply to cantonal taxes?

The Lohnausweis-Wegleitung is federal practice followed by all cantons. Individual cantons may audit more strictly but generally apply the same CHF 600 annual ceiling.

Country guide