Can the tax authorities force people to use public transport?

The taxpayer deducts the cost of a private vehicle at CHF 0.70/km for their commute to work. The tax authorities refuse the private vehicle deduction and substitute it with public transport costs.

Federal judges recall their jurisprudence, namely that if the time saved is one hour or more, the use of a private vehicle is permitted.

The ruling is in French. It is a Valais case.

Federal Tribunal, judgment 9C_658/2024, of 23 July 2025