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Look up per diem reimbursement rates and mileage deductions for business travel worldwide.

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Switzerland → Zurich, Switzerland

These rates use a catch-all rule for all domestic travel within Switzerland.

Item Name Destination Amount Conditions
Breakfast All Domestic, Switzerland 15 CHF per meal Flat rate under Art. 43 para. 1 let. a of the EFD ordinance to the Federal Personnel Ordinance (VBPV, SR 172.220.111.31) for meals taken outside the place of work or residence by Swiss federal personnel on business travel; in justified cases the actual costs may be reimbursed instead of the flat rate (Art. 43 para. 3 VBPV).
Lunch All Domestic, Switzerland 30 CHF per meal Flat rate under Art. 43 para. 1 let. b VBPV (SR 172.220.111.31) for a lunch taken outside the place of work or residence by federal personnel; the competent office may also use this flat rate for operationally necessary meals at the place of work, and in justified cases actual costs may be reimbursed instead (Art. 43 paras. 2-3 VBPV).
Dinner All Domestic, Switzerland 30 CHF per meal Flat rate under Art. 43 para. 1 let. b VBPV (SR 172.220.111.31) for a dinner taken outside the place of work or residence by federal personnel; in justified cases actual costs may be reimbursed instead of the flat rate (Art. 43 para. 3 VBPV).
Lodging All Domestic, Switzerland 200 CHF per night Hotel overnight stay including breakfast: actual costs are reimbursed up to a maximum of CHF 200 per night for federal personnel (Art. 44 para. 1 VBPV, SR 172.220.111.31).
Lodging All Domestic, Switzerland 275 CHF per night In justified exceptional cases, hotel overnight stays including breakfast may be reimbursed up to a maximum of CHF 275 per night instead of the ordinary CHF 200 cap (Art. 44 para. 1 VBPV, SR 172.220.111.31).
Lodging All Domestic, Switzerland 150 CHF per night Overnight stays in accommodation offered by private or commercial landlords (e.g. rented rooms or apartments rather than hotels): actual costs are reimbursed up to a maximum of CHF 150 per night (Art. 44 para. 2 VBPV, SR 172.220.111.31).
Lunch All Domestic, Switzerland 35 CHF per meal Maximum value that an effective reimbursement of a lunch should as a rule not exceed under margin note 52 of the ESTV Wegleitung zum Ausfuellen des Lohnausweises (Form 11, edition valid from 1 January 2026); if this and the other Rz 52 conditions are met, expense reimbursements need not be declared by amount in the salary certificate (the employer only ticks the box next to Ziffer 13.1.1); a genuine travel activity is required.
Dinner All Domestic, Switzerland 35 CHF per meal Maximum value that an effective reimbursement of a dinner should as a rule not exceed under margin note 52 of the ESTV Wegleitung zum Ausfuellen des Lohnausweises (Form 11, edition valid from 1 January 2026); if this and the other Rz 52 conditions are met, expense reimbursements need not be declared by amount in the salary certificate; a genuine travel activity is required.
Meals All Domestic, Switzerland 30 CHF per meal Maximum per-event flat rate (Einzelfallpauschale) per main meal (lunch or dinner) accepted without declaration under margin note 52 of the ESTV Wegleitung zum Lohnausweis; extrapolating per-event flat rates across all working days is not permitted, and overnight costs must be reimbursed against receipt.
Incidentals All Domestic, Switzerland 20 CHF per day Small expenses (Kleinspesen) are to be reimbursed against receipt where possible or as a daily flat rate of at most CHF 20 under margin note 52 of the ESTV Wegleitung zum Lohnausweis; within this limit the reimbursement need not be declared in the salary certificate.
Breakfast All Domestic, Switzerland 15 CHF per meal SSK (Swiss Tax Conference) model expense regulation for enterprises of 1 February 2024, valid from 1 May 2024 (edition updated per 1 January 2026, meal amounts unchanged): breakfast is payable on departure before 07:30 or after a preceding overnight stay, provided breakfast is not included in the hotel costs; CHF 15 applies both as guideline cap for effective reimbursement and as the flat-rate alternative.
Lunch All Domestic, Switzerland 35 CHF per meal Guideline maximum per lunch when actual costs are reimbursed against receipt (effective reimbursement variant of the SSK model expense regulation for enterprises, section 3 Verpflegungskosten).
Dinner All Domestic, Switzerland 40 CHF per meal Guideline maximum per dinner when actual costs are reimbursed against receipt (SSK model expense regulation for enterprises); dinner is payable on overnight stays away from home or when returning after 19:30.
Lunch All Domestic, Switzerland 30 CHF per meal Flat-rate alternative (Pauschalbetrag) per lunch under the SSK model expense regulation for enterprises when the employee must eat away from the usual workplace.
Dinner All Domestic, Switzerland 35 CHF per meal Flat-rate alternative (Pauschalbetrag) per dinner under the SSK model expense regulation for enterprises; payable on overnight stays away from home or when returning after 19:30.
Lodging All Domestic, Switzerland 80 CHF per night Private overnight stays with friends etc.: effective costs are reimbursed up to a maximum of CHF 80 per night (SSK model expense regulation for enterprises, section 4.2); hotel stays are reimbursed at effective cost against original receipt for a mid-class hotel with no fixed franc cap.
Gastgeschenk (host gift for private overnight stay) All Domestic, Switzerland 60 CHF per night Alternative to reimbursing the effective costs of a private overnight stay: a flat CHF 60 for a gift to the host (SSK model expense regulation for enterprises, section 4.2).
Incidentals All Domestic, Switzerland 20 CHF per expense Small expenses such as parking fees and business phone calls are reimbursed against original receipt; where obtaining an original receipt is impossible or unreasonable, settlement with a self-issued receipt (Eigenbeleg) up to CHF 20 per expense is exceptionally allowed (SSK model expense regulation for enterprises, section 5.2).
Incidentals All Domestic, Switzerland 50 CHF per event Under the SSK supplementary model expense regulation for managerial staff (Zusatz-Spesenreglement fuer Mitarbeitende mit leitender Funktion), an approved annual lump-sum representation allowance covers all small expenses in Switzerland and abroad up to CHF 50 per individual expense event (each expense counts separately; cumulation of staggered expenses is prohibited); recipients of the lump sum cannot additionally claim such small expenses on an effective basis. Covered small expenses include restaurant invitations of business contacts, at-home invitations, gifts brought to invitations, snacks between meals, tips, private/mobile phone calls, gifts and invitations to employees, contributions to institutions and clubs, tram/bus/rail/taxi/boat fares, parking/road/toll fees, porters, cloakroom fees, postage and cleaning of clothes, and business trips with the private car within a 30 km local radius.

Source URLs:
https://www.fedlex.admin.ch/eli/cc/2001/485/de
This source provides official travel rate information from fedlex.admin.ch.
https://www.estv.admin.ch/dam/de/sd-web/afP1GDFr8gE3/dbst-form-lohna-wegleitung-2026-de.pdf
This source provides official travel rate information from estv.admin.ch.
https://www.ssk-csi.ch/fileadmin/dokumente/Spesen/Spesenreglement_Nonprofit_2026_DE.pdf
This source provides official travel rate information from ssk-csi.ch.