Country guide

Tax-free employee gift cards in Switzerland

In Switzerland, occasional non-cash gifts to employees — including gift cards — up to a total of CHF 500 per recipient per year do not need to be declared on the salary certificate (Lohnausweis).

Author
gift.cards Editorial
Editorial team, gift.cards
Reviewed by
External counsel — review pending
Last reviewed
24 June 2026
Naturalleistungen up to CHF 500 — Wegleitung zum Lohnausweis (Rz. 72)

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 500 per employee per year in occasional non-cash gifts (Naturalgeschenke).
  • The CHF 500 is a reporting threshold under Rz. 72 of the Wegleitung zum Lohnausweis — gifts below this 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 500, 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.

Conditions to qualify

  • ✓Non-cash benefit (Naturalleistung), not a cash equivalent.
  • ✓Total annual value to the employee at or below CHF 500.
  • ✓Granted as a gift, not as remuneration for work performed.
  • ✓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 (CHF 100–500) with proper documentation. VAT is recoverable on the same basis as other business expenses.

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Is this tax-free?

Estimated treatment
Likely tax-free

Likely below the CHF 500 Lohnausweis 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.
  • •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.

Read the country guide →

Primary sources

Frequently asked

Naturalleistungen up to CHF 500 — Wegleitung zum Lohnausweis (Rz. 72)

Is the CHF 500 per gift or per year?

Per employee per year, across all occasional non-cash gifts combined.

What if I give CHF 600 in gifts in one year?

The full CHF 600 must be declared on the Lohnausweis and becomes subject to income tax and AHV/IV social security — the CHF 500 is a reporting threshold, 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 500 reporting threshold.

Country guide

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