Can I claim a home office deduction in Switzerland?
Maybe, but only if you meet specific conditions. In Switzerland, a home office deduction is generally only available if your employer does not provide you with a suitable workspace and you have a room used exclusively as your office. If your employer provides a workplace, including shared desks with sufficient availability, you may not qualify. It's also important to compare the home office deduction with the standard professional expense deduction, as claiming one may reduce or replace other deductions such as commuting and meal allowances.
Dear taxum, I work from home a few days a week. Can I claim a home office deduction?
It depends. And the details matter more than you think.
A home office deduction is possible in Switzerland - but the bar is higher than most people expect. Your employer must not provide a usable workspace. And the room must be used exclusively as an office. Not a bedroom with a desk. Not a living room with good wifi. Exclusively.
There is also a detail that catches people out: If your employer offers shared desks with at least 80 percent availability, the Federal Court considers that a workplace. The deduction disappears before you have even started.
And then there is the trade-off nobody mentions. Claiming home office costs means giving up your flat-rate professional deduction, your commuting costs, and meal allowances for those days. Very often the flat rate actually wins.
I have sat with clients who were certain they had a valid claim. Sometimes they did. Sometimes the numbers told a different story.
That calculation is exactly what we look at together.