Switzerland Fact-File Part 7:
Business Owner Welfare and Lifestyle

7.6 Switzerland Education

Education

The Swiss Confederation stipulates that primary school education is obligatory for every child and in public schools is free.

Switzerland has a very high standard of public education. The education system is mainly decentralized and decisions on education policy are usually taken at cantonal level, from where most of the funding for education emanates. The education system in Switzerland is divided into four phases: pre-school, primary, secondary (I and II) and tertiary and adult education. Each canton has its own Head of Education. For the majority of cantons, the minimum age a child can attend primary school is six. Once primary school education is finished, children are then separated into distinct classes depending on their level of academic achievement to date. Children who are foreign nationals (ie non-residents of Switzerland) are also entitled to the free public education system.

English is now taught in many Swiss schools as a second language ahead of one of the other natively spoken Swiss languages.

The Swiss Federation of Private schools (SFPS) coordinates the activities of private schools in Switzerland. Children whose parents have moved to live and work in Switzerland are often enrolled in private Swiss schools. Private schools offer courses in German, French, Italian, Spanish and English and can be day schools or boarding schools.

A wide range of private schools is available, from kindergarten and primary school to secondary school, finishing school and advanced schools and colleges. There are several international schools throughout the country – examples include the British School of Berne, American School in Switzerland (Montreux) and the Zurich International School. These schools offer a comprehensive curriculum often with two languages and key academic subjects such as mathematics, science, computer studies, history and music. Fees vary but the International School of Geneva will charge an average of CHF20,000 for annual tuition fees. Of course, fees will vary depending upon the type and location of a school.

Switzerland also has 12 universities, including the University of Basel, which was founded in the 15th century.

The Tax Treatment of Education Costs

Generally speaking, the cost of private education is not allowable as a deductible expense for tax purposes. However, costs incurred in relation to the ongoing education of a business owner (or sole proprietor) and/or his or her employees, where it is relevant to the business, can be offset against the taxable base.