What your records have to contain to survive a check by No federal logbook rule. The cantonal Steuerämter set practice by Weisung, and an employer's Spesenreglement is approved cantonally. Zürich's ZStB 17.1 is the shape most cantons follow, and is the Weisung the rate here is read from, and the rate DriveHub applies.
CHF0.75 per km
In force 2026-01-01 onwards.
The Weisung does not enumerate fields; cantonal practice asks for a lückenlose record with the date, the purpose and the kilometres per trip.
Ten years, and Switzerland is the only country here whose tax statute says so directly: DBG Art. 126 Abs. 3 binds a self-employed filer's Belege for ten years and routes the manner to OR Art. 957–958f. The clock is the business year, not the calendar year (OR Art. 958f Abs. 1) — the only one of the European entries drafted that way, and it diverges for anyone whose Geschäftsjahr is not the calendar year. An employee has no statutory period at all: Art. 126 Abs. 3 names only the self-employed and legal persons, so their horizon is the ten-year Nachsteuer window (Art. 152 Abs. 1), which lands on the same number by a different road. Electronic storage is allowed where the record stays consistent with the transactions and can be made legible at any time (Abs. 3), with the detail delegated to the GeBüV, SR 221.431. Losing the Bordbuch costs more than the deduction: the assessment moves to pflichtgemässes Ermessen (Art. 130 Abs. 2) and can then only be challenged for offensichtliche Unrichtigkeit (Art. 132 Abs. 3).
The business share is refused, or estimated against the taxpayer.
The requirements above are quoted from Switzerland's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.