Deductibility of reimbursements for education and training costs

Can reimbursements of education and training costs be listed as deductible expenses in a tax return?

It is often the case that the employee pays for training and professional development activities out of their own pocket and their employer subsequently reimburses them for these costs. If the employer’s contributions to training and professional development expenses have been spread over multiple years, the employee can claim the amount of CHF 12,000 in each repayment year (per calendar year).
If the reimbursed amount exceeds CHF 12,000, it is advisable for the employee to collect the payment receipts from their employer so that the tax authority can document the original payments for training or professional development over multiple calendar years.

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