Tutorial eFisc Thurgau Tax Return (2026) - Part 2

In the first part of the eFisc-Thurgau guide, we filled in the first three parts of our Swiss tax return (for the canton of Thurgau): personal data, bank details for refunds and income from a professional activity.

Now let’s move on to the other categories, especially the interesting part about real estate!

Step 1: Real estate (owned or leased)

This form is one of the most important. It concerns deductions for income and assets at the same time.

Form 'Data in case of real estate ownership' with entry of rental value, income and costs

As a tenant

If you are a tenant, you can skip this section and go straight to deductions.

As an owner of your own property

Area for calculating the taxable rental value and net profit of owner-occupied property

Enter each property separately. For personal use only.

You will obtain the tax and rental values for the canton of Thurgau. These values must be entered exactly.

You can enter maintenance costs:

• make a flat-rate claim
• or make an actual claim with supporting documents

Only costs incurred to maintain the value of the property are deductible (i.e. not costs incurred to improve comfort, such as adding a pergola).

Choosing between lump-sum or actual maintenance and operating costs for real estate

Real estate leased as owner

For rented properties, you enter the rental income instead of the rental value. Here too, you can enter maintenance and operating costs on a flat-rate or actual basis.

Here, too, you can deduct maintenance and administration costs on a flat-rate or actual basis

Step 2: Professional deductions

Travel expenses

Form 'Business expenses person 1' for the tax year with details of route and workload

You can deduct commuting expenses, provided you pay them yourself. As a rule, these are public transport costs. A flat-rate deduction for bicycles is also possible.

Car expenses are only admissible under certain conditions (e.g. if you start work early, and there is no public transport at that time).

Flat-rate deduction for bicycles or small motorcycles up to 50 cm³ in commuting expenses

Other business expenses

Entry of additional costs for meals taken away from home and other business expenses

Here you can claim meal expenses and other business expenses. By default, a flat-rate deduction is granted. Actual expenses are only worthwhile if they are higher and can be justified.

Step 3: Debts

Declaration form for private and commercial debts with interest and debt amounts

Are deductible

• Mortgages
• Private loans
• Federal taxes due at 31.12

Car leasing is not deductible.

Step 4: Pension and insurance

Pillar 3a and pension provision

Overview of insurance premiums and savings interest with maximum permitted tax deduction

You register here:

• Pillar 3a payments (maximum amount 2025 = CHF 7'258 )
• Pension fund purchases
• AHV contributions for non-employed persons

Health insurance premiums

Private health insurance input field for insurance premiums and savings interest

Premiums for you and your family are entered here. Subsidies must also be entered.

Sickness and accident costs

Detailed form for sickness, accident and disability expenses with compulsory proof

Expenses that are not covered, such as dental co-payments, glasses or treatment, can be claimed here.

Next step

After all, it’s not that complicated to file your Swiss tax return, is it?

In part 3 of our eFisc-Thurgau tutorial, we’ll cover the following sections:

• Donations
• Bank accounts
• Investment securities
• Electronic tax statement
• Other assets
• Closing

If you find other tax optimization possibilities in the screenshots above (or if you have a question), don’t hesitate to send them to me in the comments!