Expense Reimbursement Process in Switzerland

TABLE OF CONTENTS

• Eligible Expenses
• Reimbursement Process
• Special Requirement for Expenses Over CHF 300
• Invoicing & Documentation
  • Expense Report Must Include:
  • Supporting Documentation
• Travel & Mileage
• Reimbursement & Taxability
  • Tax-Free Reimbursements
  • Taxable Expenses
  • Per Diems
• VAT Considerations

Horizons employees in Switzerland may incur business-related expenses that are eligible for reimbursement. This page provides an overview of eligible expenses, the reimbursement process, documentation requirements, and tax considerations.

Eligible Expenses

Employees can request reimbursement for reasonable, work-related expenses, such as:

• Business travel (transportation, accommodation, meals).

• Office supplies and equipment necessary for work.

• Client entertainment (where appropriate and within reasonable limits). 

  Gifts or entertainment must remain reasonable and directly related to professional activities.

• Other pre-approved expenses related to business activity.

Important: Private expenses are not reimbursable.

Reimbursement Process

To ensure timely reimbursement, employees must follow these steps:

1. Submit an Expense Report

   • Use the expense report template provided (attached at the bottom). 

   • One report per business trip (include trip location and duration).

2. Attach Supporting Documents

   • Receipts and invoices must be attached (digital copies accepted).

   • Credit card slips, bank statements, or screenshots are not accepted.

   • Invoices should ideally be issued under the entity listed in your employment agreement.

3. Approval Process

   • Reports are reviewed and approved by the direct manager.

   • Approved reports are forwarded to payroll.

4. Payment Schedule

   • Submit your expense report (with receipts) by the 5th of each month to ensure reimbursement in the same payroll cycle. 

   • Expenses without proper documentation, or those over CHF 300 without correct invoice details, may not qualify as tax-free reimbursements.

Special Requirement for Expenses Over CHF 300

For expenses above CHF 300, the invoice must include the following company details in order to remain tax-free and VAT-deductible:

Horizons Global Technology Switzerland GmbH
C/o Trolkatec GmbH
Baarerstrasse 2
6300 Zug
Kanton Zug

Invoicing & Documentation

Expense Report Must Include:

• Date of the expense.

• Description of the expense.

• Context: explanation of how it relates to business activity.

• Amount: if amounts differ between expense and invoice, explain why.

• Currency conversion rate (if invoice is in another currency).

Use the attached Expense Report Template when submitting requests.

Supporting Documentation

• Invoices must be legible and identify the expense.

• A valid invoice or ticket with price is always required.

• For Swiss restaurants: invoices above CHF 300 must include Horizons’ company name for VAT recovery.

Travel & Mileage

• Mileage reimbursement rate: CHF 0.70 per km.

• Parking tickets & tolls: claimed separately with receipts (not as part of mileage log).

• Business travel restrictions: generally none, but Swiss tax rules may apply if significant time is spent abroad.

• Modes of transport:

  • No restrictions on air, bus, train, or taxi use.

  • First-class travel may be challenged by tax authorities; employees are encouraged to book economy or business class.

• Always save receipts/invoices (digital storage is acceptable).
• Keep a proper mileage log (vehicle type, route, and km).
• Fuel is not reimbursed separately as it counts as a mixed expense.

Reimbursement & Taxability

Tax-Free Reimbursements

• Business expenses necessary for work:

  • Flights, trains, taxis, hotels, meals, parking.

  • IT equipment or professional conferences (invoices must be in entity’s name).

Taxable Expenses

• Expenses that provide personal benefit or allowances, such as:

  • Phone or internet bills.

  • Gym memberships or wellness expenses (can sometimes be structured tax-free if uniformly provided to all employees).

  • Mixed expenses (e.g., meals with colleagues, team-building activities, fuel for rental cars).

Per Diems

• Horizons does not provide fixed per diem rates.

• Meal costs may be reimbursed with receipts if not already covered by a per diem.

VAT Considerations

• VAT can be reclaimed if:

  • A proper invoice is issued with VAT number and description.

  • Expense is business-related.

• For expenses above CHF 300, invoice must be issued to Horizons Global Technology Switzerland GmbH.