Executive Summary
The Federal Tax Administration (ESTV) published Circular 11a on May 26, 2026, replacing the previous Circular 11 from August 31, 2005. The updated ruleset newly defines which illness, accident, and disability-related costs are eligible for deduction in direct federal taxation. The revision includes in particular a new regulation of flat-rate allowances and an adjustment to current Federal Court case law.
Persons
- Federal Tax Administration (ESTV) – Publisher
Topics
- Direct Federal Taxation
- Illness Costs
- Disability Costs
- Tax Deductions
- Federal Court Case Law
Clarus Lead
The new Circular 11a closes a regulatory gap that has existed for two decades and implements current court rulings in tax administration practice. For taxpayers with substantial health expenditures or disabilities, this results in concrete changes in claiming deductions – particularly through revised flat-rate allowances that partly reassess previous practice.
Detailed Summary
ESTV Circular 11a regulates the tax treatment of illness, accident, and disability-related costs in the context of direct federal taxation. The new version replaces the predecessor version that is over 20 years old and takes into account interim Federal Court rulings that have set new standards for the deductibility of such costs.
A central point of change lies in the new regulation of flat-rate allowances. In the previous version, these were partly outdated and no longer corresponded to actual cost realities. The updated version adapts the flat-rate allowances to current conditions and thus provides a more practice-oriented basis for taxpayers and tax authorities.
The adjustment to Federal Court case law means that decisions of the highest court are now systematically incorporated into administrative guidelines. This increases legal certainty and reduces interpretation uncertainty in claiming costs for health and disability.
Key Statements
- Circular 11a replaces 21-year-old predecessor version
- Flat-rate allowances have been fundamentally revised
- New guidelines correspond to current Federal Court case law
Critical Questions
Evidence/Data Quality: On what data basis were the new flat-rate allowances calculated? What cost studies or surveys underlie the new version?
Conflicts of Interest: Were representatives of persons with disabilities or chronic illnesses consulted in the revision, or is the revision based exclusively on court rulings?
Causality: Which specific Federal Court rulings led to the revision, and in which points do they contradict previous practice?
Feasibility: What transition period is provided for taxpayers and authorities to adjust to the new regulations?
Side Effects: Does the new regulation result in higher or lower tax deductions on average, and what impact does this have on tax revenue?
Source Directory
Primary Source: Updated Circular 11a on Direct Federal Taxation – https://www.news.admin.ch/de/newnsb/QNT8_qRHFI1zvnRRDwnbK
Publisher: Federal Tax Administration (ESTV) – https://www.estv.admin.ch/de
Verification Status: ✓ May 26, 2026
This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: May 26, 2026