Facts
The case concerns a taxpayer who received a net salary of Fr. 55'402.90 in 2018 for his work in the restaurant sector. His employer, a restaurant company, deducted half of the daily sickness benefit insurance premiums, i.e. Fr. 390.-, directly from his salary. The taxpayer contested this deduction with the cantonal tax administration, arguing that these premiums should be deductible as acquisition costs of income.
The dispute was brought before the Federal Court, which was seized of a request to revise the decision of the cantonal tax administration. The taxpayer argued that the daily sickness benefit insurance premiums should be considered as acquisition costs of income, as they are related to his professional activity and are mandatory under the collective employment contract applicable to his sector of activity.
Considerations
The Federal Court examined the question of whether daily sickness benefit insurance premiums constitute acquisition costs of income. It considered that the determining criterion for determining whether these premiums are deductible is that of the taxpayer's freedom of choice. In this case, the premiums are mandatory under the collective employment contract applicable to the restaurant sector, which means that the taxpayer has no choice but to pay them.
The Federal Court also examined the question of whether daily sickness benefit insurance premiums can be considered as acquisition costs of income under Article 26 of the Federal Direct Tax Act (DFTA). It considered that these premiums…