Hello
My company allows me to work from home once a week. Can I claim the deduction for home office?
Thanks in advance.
Regards,
Jokinen
Home Office expenses: may I deduct them?
Jokinen
Hello Jokinen,
In general, yes, there is such a deduction in Switzerland. And yes, you can try to deduct the cost.
However, in your particular case it is highly likely that the tax office will cancel the deduction. The reason is that in many cantons (but for sure, I can speak only for Zurich), this deduction is accepted only if the employer cannot provide you a suitable workplace in the office.
If you stay at home and work from there only for your personal convenience and flexibility, you are not allowed to claim the home office deduction.
Whatever it be, I strongly recommend you to check the rules of your canton of residence. It is not unthinkable that the cantonal rules vary.
Best regards,
Aho
Jokinen
Hello Jokinen
In Bern it is pretty the same:
- Your employer cannot provide you with a suitable workplace and gives you a corresponding confirmation. You can send a copy of this document along with the tax declaration to the tax office as evidence.
- Based on point 1, you have to work at home on regular basis, not sporadic.
- You also have to have a separate room for your home office, which you use only for work purposes (no private use!). This room has to be equipped accordingly (for instance, computer, telephone, printer, etc. – everything you need for work).
Be aware that if you have/rent a single-room apartment, the deduction is also impossible.
Some other cantons require that the time you work from the home office should exceed 40% of your whole working time. In other words, you should work from the home office at least 2 days per week.
So once again, please check what exactly applies in your canton of residence.
Best regards,
Aho
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Hello Jokinen
As far as I understand you ask about possible deductions in your tax return 2019 or even earlier. In general I agree with @Jokinen but a few months ago Switzerland’s top court has ruled that employers are required to contribute to employees’ rent payments if they are expected to work from home. More information you can find here https://www.swissinfo.ch/eng/court-decision_companies-must-pay-share-of-rent-for-employees-working-from-home/45781126
also you can read a judgment of the court directly here (if you know German) http://relevancy.bger.ch/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F23-04-2019-4A_533-2018&lang=de&type=show_document
So I recommend you to discuss the possible compensation with your employer.
Good luck
Hello guys
For all who are interested to know more about home office deductions I would recommend to read information here https://pestalozzilaw.com/en/news/legal-insights/covid-19-when-does-working-home-trigger-tax-and-social-security-implications/
Best regards,
Vanderbilt
Hello again
For all who are interested. For employed in Zurich it is possible to deduct all your professional expenses without measures to combat the Covid-19 pandemic. It means that you can deduct travel expeses, meal costs etc. for the entire year.
However, you will not be able to deduct your home office expenses during a pandemic.
Best regards,
Vanderbilt
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I just found this link, and it was useful for the overview of general deductions.
https://www.abrechnungen.ch/faq-on-private-taxes/deductions-in-switzerland/?lang=en
The author probably found the solution already since the original post was written 4 years ago, but still, if anyone is looking for deductions and accidentally finds this topic just like i did can use this info.