Switzerland (Canton Zürich) Insurance Premiums and Savings Interest Deduction Schedule (Versicherungsprämien 2025)

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-09
• maturity.level: structural-reference

Why this cycle picked up Versicherungsprämien

This is the recurring "GovSchema Standard Research" cycle (GOV-1875). The prior cycle (GOV-1868/GOV-1871), which authored Berufsauslagen (ch/zh/sta/berufsauslagen), left five remaining CH-ZH companion schedules as an open backlog list, and specifically flagged Versicherungsprämien (Form 365) as "a reasonable next guess given it shares the same flat, non-AcroForm shape and a similarly broad filer base (nearly every filer pays some health/accident insurance premium)." This cycle confirms that guess: health insurance is mandatory for nearly every Swiss resident (obligatorische Krankenpflegeversicherung under the KVG), so this schedule likely applies to a larger share of filers than either prior companion schedule (the securities inventory applies only to investors; Berufsauslagen only to employed persons). CATALOG.md is updated by this cycle to move Versicherungsprämien from the open list to closed, leaving four remaining companion schedules (Aus- und Weiterbildung, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A/B/G).

Sources examined

• Document (id, version): ch/zh/sta/versicherungspraemien / 1.0.0
• Spec version: GovSchema 0.3.0
• Authority: Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich (the same authority as the main return and its two other companion schedules; this form's own printed issuer is also "StA Form.", here "365").
• Primary source: https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-formulare/365%20Versicherung%20ZH%202025%20HA%20DEF.pdf — "StA Form. 365 (2024) 12.25 — Versicherungsprämien 2025," fetched directly (HTTP 200, Content-Type: application/pdf, %PDF-1.4, 56,091 bytes, no /Encrypt, no login/CAPTCHA/WAF gate) from the same tax-return landing page GOV-1847/GOV-1854/GOV-1868 used, https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen/steuererklaerung-natuerliche-personen.html, which links this form directly next to the main return and its other companion schedules under the 2025 "est-formulare" listing. The link text and filename ("365 Versicherung ZH 2025 HA DEF.pdf") match the main return's own reference to this schedule by name at line 270 (Ziffer 15).
• A note on the form's own print date. Like its two CH-ZH sibling companion schedules, this form's footer prints "StA Form. 365 (2024) 12.25" even though its own cover page is titled "Versicherungsprämien 2025" — the printed template was evidently last revised in 2024 and reused for the 2025 tax year with only the cover-page year updated. Disclosed as an observed detail, not treated as a discrepancy.
• Companion Wegleitung, examined for rate confirmation and a worked specimen: https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/305_Wegleitung_ZH_2025_HA%20bf%20DEF.pdf — the same 40-page "Wegleitung zur Steuererklärung 2025" GOV-1847/GOV-1868 used, fetched the same way (HTTP 200, %PDF-1.7, 1,497,565 bytes). Its pp.13-14 ("Versicherungsprämien und Zinsen von Sparkapitalien [Ziffer 15]") restate, in prose, the same lookup rates this form's own Section B already prints (CHF 5'800/CHF 3'700 married-with-pillar-2/3a-contributions; CHF 8'700/CHF 5'550 married-without; CHF 2'900/CHF 1'800 other-with-contributions; CHF 4'350/CHF 2'700 other-without; CHF 1'300/CHF 700 per child), so no separate Wegleitung lookup was required to fill in a missing figure. Crucially, PDF page 36 — the very same page that carries the Berufsauslagen worked specimen GOV-1868 used, with the Versicherungsprämien specimen stacked immediately beneath it — carries an official worked specimen of this exact form: "Versicherungsprämien 2025, Muster-Meister Felix und Regula, Kanton Zürich, Gemeinde Zürich, AHVN13 756.1234.5678.90" with CHF 7'260 at line 601 (private health premiums), CHF 850 at line 602 (accident premiums), CHF 3'843 at line 603 (life/annuity premiums), no entry at line 604 (savings interest), CHF 11'953 at line 607 (subtotal, arithmetically confirmed: 7'260 + 850 + 3'843 = 11'953), no entry at line 605 (premium reduction), CHF 11'953 at line 606 (Total A, equal to the subtotal since no reduction was entered), CHF 5'800 state/CHF 3'700 federal at line 611 (the married-with-pillar-2/3a bracket), no entry at line 612 (this couple is married, so the "Übrige Steuerpflichtige" line does not apply), CHF 2'600 state/CHF 1'400 federal at line 613 (arithmetically confirmed: 2 children × CHF 1'300 = CHF 2'600 state, 2 × CHF 700 = CHF 1'400 federal), no entry at lines 614/615 (no supported-person deduction claimed), CHF 8'400 state/CHF 5'100 federal at line 616 (Total B, confirmed: 5'800 + 2'600 = 8'400 state, 3'700 + 1'400 = 5'100 federal), and a final CHF 8'400 state/CHF 5'100 federal at line 270 (Total C, confirmed: min(11'953, 8'400) = 8'400 state, min(11'953, 5'100) = 5'100 federal — Total B is the binding constraint in both tax columns of this specimen).
• Extraction method. pdfjs-dist (v3.11.174, legacy/build/pdf.js) text extraction with full (x, y) coordinates per text item, plus a pdf-lib AcroForm check (form.getFields()) and a pdfjs-dist per-page annotation check (page.getAnnotations(), filtered to subtype === 'Widget'). Both checks returned zero fillable widgets on this form's single page — the same flat, non-AcroForm, print/reference-facsimile shape as its three CH-ZH sibling schemas. Coordinate-based extraction (rather than a naive top-to-bottom text dump) was essential here because:
  • the recurring digit-like glyph sequence ("13211"/"3211"/"3 211"/"2113" and similar permutations) that appears immediately below or beside every numeric entry line throughout this form (and its Wegleitung reproduction) is a box-outline rendering artifact — a custom "comb"/box-drawing font whose glyph codepoints decode as literal ASCII digit characters under naive text extraction — not real form content. Coordinate inspection confirmed these tokens consistently sit at the same x-position as (and a few PDF-units below) each genuine numeric label, and never carry a value consistent with any printed rate, confirming they mark empty input-box positions rather than data;
  • Section A's amount column (lines 601-607) sits at a single x-position (~x499 on the live form), confirming this section produces one combined figure used identically against both tax columns' caps in Section B/C, unlike Section B itself (lines 611-616) and Section C (line 270), which are genuinely two-column (Staatssteuer/Bundessteuer) throughout;
  • lines 614 and 615 print the identical label ("Zusätzlicher Abzug für jede unterstützungsbed. Person") on two separate rows, each with an entry-box artifact in only one column (614 in the state-tax x-range, 615 in the federal-tax x-range) — confirmed only by comparing each row's x-position against the Staatssteuer/Bundessteuer column headers' own x-position, not decidable from text content alone;
  • the worked specimen's overlaid numeric values sit at distinct coordinates from both the form's printed reference-table numbers and the box-outline artifacts, and were matched to their owning line by x-position (state-tax-column x-range vs. federal-tax-column x-range) before being cross-checked arithmetically as described above.
• Retrieved / reviewed: 2026-07-09.
• Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Scope decision: this schedule is completed once per household, not once per person

Unlike Berufsauslagen (a 2-page form, one page per person) or several of the main return's own per-person income/deduction line pairs, this form has a single page with a single Name/Vorname/AHVN13/Gemeinde header and a single Section A amount column. This matches how the main return's own line 270 (insurancePremiumsAndSavingsInterestStateTax/FederalTax) is itself a single household-level field, not a Person-1/Person-2 pair — insurance premiums and savings interest are pooled and capped at the household level under this schedule's own statutory design (a married couple's combined cap is a single, larger figure — e.g. CHF 5'800 vs. CHF 2'900 state-tax — rather than two separately-capped individual amounts).

Scope decision: the two discrete Section B lookup values are modelled with validation.enum, not minimum/maximum

Section B's married/other brackets each print exactly two valid statutory figures (e.g. state-tax married: CHF 5'800 or CHF 8'700 — nothing in between is valid), depending on whether pillar 2/3a contributions were made. This differs from Berufsauslagen's caps, which were genuine continuous ranges (e.g. otherProfessionalCostsFlatRatePerson1StateTax's CHF 2'000-CHF 4'000 band is a true 3%-of-net-wage computation bounded by a floor and ceiling). A minimum/maximum pair here would incorrectly accept values between the two printed figures (e.g. CHF 6'500), which the form itself never permits — the filer is transcribing one of exactly two printed reference numbers, not computing a value along a continuum. validation.enum (available in the v0.3 nonFileValidation keyword set alongside pattern/minLength/maxLength/minimum/maximum) is the more accurate constraint: marriedMaxDeductionStateTax → [5800, 8700], marriedMaxDeductionFederalTax → [3700, 5550], otherMaxDeductionStateTax → [2900, 4350], otherMaxDeductionFederalTax → [1800, 2700].

Scope decision: married/other lines (611/612) are mutually exclusive by construction, with no separate marital-status field

The form's own "1. Für Verheiratete" / "2. Übrige Steuerpflichtige" rows are alternatives (only a married filer completes line 611; only every other filer completes line 612) — the form has no separate marital-status checkbox on this specific page (marital status is established once, on the main return itself). Consistent with the registry's general preference for not inventing fields the source form itself does not print, this schema does not add a hasPillar2Or3aContributions or isMarried boolean; each field's own description states the criterion the filer applies when choosing which printed figure to transcribe.

Scope decision: childDeductionCount/supportedPersonDeductionCount* are separate integer fields, paired with their own resulting CHF amount

Each of Section B.3's three rows prints its own "Anzahl:" headcount box feeding a resulting CHF deduction. Consistent with how Berufsauslagen modelled shiftNightWorkDaysPersonX as its own integer field alongside its resulting CHF compensation field, this schema models each headcount (childDeductionCount, supportedPersonDeductionCountStateTax, supportedPersonDeductionCountFederalTax) as its own field rather than only capturing the resulting CHF amount. No cross-field arithmetic enforcement (e.g. crossFieldValidation asserting additionalChildDeductionStateTax === childDeductionCount * 1300) is added, for the same reason Berufsauslagen did not enforce the day-count/compensation relationship: this registry's general preference against inventing derived-value enforcement the source form itself does not state as a hard rule (a filer could legitimately round differently, or a rate could change mid-year in an edge case never observed on this specific form).

Scope decision: totalPremiumsAndInterestPaid (606) and totalMaxDeductionStateTax/FederalTax (616) are required: true, alongside the final finalInsurancePremiumDeductionStateTax/FederalTax (270)

The form explicitly labels three distinct totals: a non-final "Zwischentotal" (607, not required, consistent with Berufsauslagen's own treatment of its own Zwischentotal at lines 205/225) and two major, always-completed totals explicitly labelled "Total ... (A)" (606) and "Total der Abzüge ... (B)" (616) that a filer completes regardless of how many of the preceding lines are zero. Because Section C's own final figure (270) is defined as "the lower of (A) or (B)," both operands are equally essential outputs of this schedule, not merely one final total with disposable intermediate steps — so both are marked required: true alongside 270, extending Berufsauslagen's own precedent (which required only the single final total that transferred onward, because that schedule had only one such transferring total) to this schedule's three distinct labelled totals.

Field-by-field source mapping

• Header (single household entry) → ahvn13RemainingDigits, gemeinde, name, vorname.
• A. Bezahlte Versicherungsprämien und Zinsen von Sparkapitalien (lines 601-607) → privateHealthInsurancePremiums, privateAccidentInsurancePremiums, privateLifeAnnuityInsurancePremiums, savingsInterest, premiumsAndInterestSubtotal, premiumReductionsReceived, totalPremiumsAndInterestPaid.
• B. Maximaler Abzug für Versicherungsprämien und Zinsen von Sparkapitalien (lines 611-616) → marriedMaxDeductionStateTax/ FederalTax, otherMaxDeductionStateTax/FederalTax, childDeductionCount, additionalChildDeductionStateTax/FederalTax, supportedPersonDeductionCountStateTax, additionalSupportedPersonDeductionStateTax, supportedPersonDeductionCountFederalTax, additionalSupportedPersonDeductionFederalTax, totalMaxDeductionStateTax/FederalTax.
• C. Abzug (line 270) → finalInsurancePremiumDeductionStateTax/ FederalTax, transferring onto the main return's own insurancePremiumsAndSavingsInterestStateTax/FederalTax fields (Ziffer 15).

Mock-data test run

Per the issue's phase-3 instruction to test-run the schema with valid mock data, a one-off Node.js script (not committed to the repo) loaded conformance/ch/zh/sta/versicherungspraemien/1.0.0/application-packet.json against schema.json and checked:

`` OK All 5 required fields present (totalPremiumsAndInterestPaid, totalMaxDeductionStateTax, totalMaxDeductionFederalTax, finalInsurancePremiumDeductionStateTax, finalInsurancePremiumDeductionFederalTax) OK All 4 validation.enum fields (marriedMaxDeductionStateTax/FederalTax) hold one of their 2 permitted values OK No unknown keys present in the mock data beyond this schema's own 26 field names OK Arithmetic: 6000 + 400 + 1200 + 300 = 7900 (premiumsAndInterestSubtotal) OK Arithmetic: 7900 - 200 = 7700 (totalPremiumsAndInterestPaid, (A)) OK Arithmetic: 5800 + 1300 = 7100 (totalMaxDeductionStateTax, (B) state) OK Arithmetic: 3700 + 700 = 4400 (totalMaxDeductionFederalTax, (B) federal) OK Arithmetic: min(7700, 7100) = 7100 (finalInsurancePremiumDeductionStateTax, (C) state) OK Arithmetic: min(7700, 4400) = 4400 (finalInsurancePremiumDeductionFederalTax, (C) federal) ``

The mock scenario (fabricated, not copied from the Wegleitung's own official specimen) models a married couple in Winterthur ("Peter und Claudia Meier"), both of whom made pillar 2/3a contributions during 2025 (marriedMaxDeductionStateTax = CHF 5'800, marriedMaxDeductionFederalTax = CHF 3'700), with CHF 6'000 in private health-insurance premiums, CHF 400 in accident-insurance premiums, CHF 1'200 in life/annuity-insurance premiums, and CHF 300 of savings interest, less a CHF 200 premium reduction not already netted at source, for a Total (A) of CHF 7'700. Claiming the additional deduction for their one child (childDeductionCount = 1, CHF 1'300 state/CHF 700 federal), their Total (B) is CHF 7'100 state/CHF 4'400 federal, both lower than (A) in this scenario, so the schedule's final deduction (line 270) is CHF 7'100 state/CHF 4'400 federal — a case where Section B, not Section A, is the binding constraint, distinct from the Wegleitung's own official specimen (where Section B alone was also binding, but at different figures), giving independent confirmation that the "lower of (A) or (B)" logic in this schema's own field descriptions is exercised correctly for a scenario this schema's own author fabricated rather than merely copying the government's own worked numbers.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/ch/zh/sta/versicherungspraemien/1.0.0/schema.json ok registry/ch/zh/sta/versicherungspraemien/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/ch/zh/sta/versicherungspraemien/1.0.0/schema.json ok registry/ch/zh/sta/versicherungspraemien/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12).

$ node tools/verify-sources.mjs registry/ch/zh/sta/versicherungspraemien/1.0.0 verify-sources: checking 1 schema version directory...

verify-sources: 1 directory, 4 URLs checked, 0 warning(s), 0 allowlisted, all clear. ```

What is NOT modelled (out of scope), and why

• The underlying securities/holdings inventory (Wertschriften- und Guthabenverzeichnis) that produces the savingsInterest figure this form's own line 604 transfers in from — belongs to that companion schedule (ch/zh/sta/wertschriften-und-guthabenverzeichnis), not this one.
• Any supporting-evidence document. Neither this form nor the Wegleitung's own Ziffer-15 explanatory section (pp.13-14) request a receipt, certificate, or itemized statement to be filed alongside this schedule's own figures — unlike Berufsauslagen (which gates several documents[] entries on its own itemized-actual-cost lines) or the main return's own pillar-3a/donation lines. Premium reductions are reconciled directly between the taxpayer and the health insurer, not substantiated on this form. Accordingly this schema omits the documents[] array entirely (permitted, since it is not a required top-level member).
• The office-only fields — none observed on this form's single page (unlike the main return and Wertschriftenverzeichnis, which each carry one office-only stamp/date box).

Judgment calls

1. Section A (lines 601-607) is modelled as a single set of fields with no Staatssteuer/Bundessteuer split, while Sections B and C are modelled with a state/federal pair for every line. This mirrors the form's own physical layout exactly (Section A's amount column sits at one x-position; Sections B/C each have two clearly labelled column headers) and is confirmed by the Wegleitung's own explanatory text, which describes "(A)" as a single combined figure compared independently against each tax column's own "(B)" maximum.
2. validation.enum (rather than minimum/maximum) on the four Section B lookup fields. See the dedicated scope-decision section above — a discrete two-value lookup, not a continuous range, and enum is the more accurate constraint of the two available in the v0.3 nonFileValidation keyword set.
3. totalPremiumsAndInterestPaid (606) and totalMaxDeductionStateTax/ FederalTax (616) are required: true, extending Berufsauslagen's single-final-total precedent to this schedule's three distinct labelled totals. See the dedicated scope-decision section above.
4. No crossFieldValidation enforcing the printed per-unit rates (e.g. additionalChildDeductionStateTax === childDeductionCount * 1300) is added, consistent with this registry's general preference against inventing derived-value enforcement beyond what the source form itself states as a hard, universally-applicable rule.
5. Amounts are modelled as plain number fields in whole CHF ("CHF ohne Rappen," printed on the form's own header), consistent with this registry's convention elsewhere of not adding a separate sub-unit field.
6. jurisdiction.level is subnational with subdivision: "CH-ZH", identical to the main return and its other two companion schedules, since this is the same cantonal tax authority's own companion form.
7. No live submission was attempted — filing a real Swiss tax return or companion schedule is a real legal act with a real cantonal tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline.

Access notes

No access blocks: zh.ch was reachable directly from this environment with plain curl for both this form and the Wegleitung — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with GOV-1847/GOV-1854/GOV-1868's findings that zh.ch's own tax-forms domain is unblocked.

Scope and jurisdiction notes

• This is Switzerland's fourth Taxes-vertical document (the third companion schedule to the main return, alongside the Wertschriftenverzeichnis and Berufsauslagen), not a new vertical or jurisdiction; Switzerland remains at 2 of 6 verticals.
• id reuses the sta authority-directory segment (the same cantonal tax office) and the form's own official title, ASCII-folded, as its slug: versicherungspraemien.
• No edition member is used, consistent with this registry's existing treatment of other annual tax-year-specific schedules. No conditional requiredness (requiredWhen) or documents[] is used, since this schedule's own fields carry no gated evidence requirements — the simplest of the CH-ZH companion schedules authored to date.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-09 (6 months), the same cadence as its three CH-ZH sibling documents. Because status remains draft, a future review should prioritize: confirming the 2026-tax-year edition of this form, the main return, and the Wegleitung keep the same box-reference numbering (601-607, 611-616, 270), and re-screening whether any of the four remaining companion schedules (Aus- und Weiterbildung, Liegenschaftenverzeichnis, Schuldenverzeichnis, Hilfsblatt A/B/G) has become a tractable next candidate.