Travel expense deduction: Public transportation as a benchmark for tax returns

The costs of public transportation are generally considered when calculating the tax on travel expenses between home and work. Those who drive their own car can only deduct the costs if the travel time is reduced by more than one hour per day compared to public transportation. Individual preferences or health considerations, as put forward by the plaintiff, do not change this. In this case, only the costs of public transport were deducted, supplemented by necessary car journeys at the weekend. (Source: BGE 9C_658/2024 of July 23, 2025)