Deduction of medical expenses

As a general rule, you cannot miss the deduction of the health insurance lump sum in your tax return, the cantonal tax administration will cover this deduction even if you do not claim it in your return, however the lump sum deductible from your health insurance depends on the canton of residence according to very specific criteria.

Knowing that not all medical expenses are reimbursed by your health insurance, you can claim the medical expenses at your expense in Switzerland or abroad if the total expenses exceed 5% of the net taxable income, it should be noted that the canton of Valais accepts the deduction of medical expenses if they exceed 2% of the net taxable income.