# Can I claim Business Software & SaaS Subscriptions as a business expense in Switzerland?

**Yes, fully claimable.** Fully deductible. SaaS subscriptions (accounting software, CRM, productivity tools) paid periodically are expensed in full in the year of payment. Purchased software licences are depreciated at 40% of book value a year (20% if calculated on cost), under ESTV Merkblatt A/1995.

Typical amount: Small business SaaS stack: CHF 200–800 per month. Annual total: CHF 2,400–9,600.

## What Federal Tax Administration (ESTV/FTA) says

Recurring SaaS subscription costs are operating expenses (Betriebsausgaben) deductible in the period they relate to, with no capitalisation required. Purchased perpetual software licences are intangible assets. ESTV Merkblatt A/1995 lists data processing systems, hardware and software, at 40% of book value, and intangible assets that serve the business at 40% as well. If depreciation is calculated on the acquisition cost instead, the rates are halved to 20%. Cloud subscriptions are service costs, not asset acquisitions, and ESTV guidance does not treat them as assets.

## When you can claim

- Monthly or annual subscriptions to accounting, CRM, HR, and productivity software
- AccountsOS subscription: fully deductible as a business operating cost
- Adobe Creative Cloud, Microsoft 365, Google Workspace subscriptions
- Industry-specific software (CAD, legal, medical practice management)
- Cybersecurity software subscriptions and antivirus protection
- Domain registration and website hosting fees
- Bespoke software built for the company, depreciated at the Merkblatt rate for software
- Annual licences for design or engineering software

## When you cannot claim

- Personal app subscriptions with no business purpose
- Consumer software purchases for private computers
- Entertainment streaming services (Netflix, Spotify) even if occasionally used for background work
- A one-off software purchase booked as a running cost without checking the cantonal write-off procedure

## Good to know

**Pro tip:** Annual subscription billing often provides a 10–20% discount versus monthly. Pay annually before your company's year-end to bring the full annual cost into the current tax year, a simple way to accelerate deductions if you have spare cash.

**Important:** Some cantons use special depreciation methods such as immediate write-off, so check your cantonal practice before choosing between expensing and depreciating a licence.

Source: https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/juristische-personen.html

## Related expenses

- [Office Equipment & Computers (Büroausstattung & Computer)](https://accounts-os.com/ch/expenses/office-equipment-ch)
- [Mobile Phone & Internet (Telefon & Internet)](https://accounts-os.com/ch/expenses/mobile-phone-ch)