Can I Claim Home Office (Heimbüro) as a Business Expense in Switzerland?
Partially deductible for Swiss companies when a proper, dedicated workspace is used exclusively for business and no other office is available. Rules are strict — mixed-use rooms are generally disallowed. Cantonal rules vary slightly.
What Federal Tax Administration (ESTV/FTA) says
The ESTV and cantonal tax authorities allow a home office deduction where the workspace is used exclusively and habitually for business, is necessary because no other office is provided, and is clearly identifiable as a business area. A spare bedroom used occasionally does not qualify. The deduction is typically calculated as a proportional share of rent or mortgage notional rent plus utilities based on floor area.
When you can claim
- A sole trader or freelancer who uses a dedicated room exclusively for business with no other office
- A GmbH owner-director who works from a dedicated home office and pays themselves a proper Mietzins (rent) to the company for its use
- Remote employees required by contract to work from home with no employer-provided office
- Proportional floor area calculation against total home floor area for rent and utilities
When you cannot claim
- A general living space or room with dual private/business use
- Where the employer provides an office that the employee chooses not to use
- Where the home office is used only occasionally or part-time alongside a primary business office
- Personal mortgage capital repayments (only notional rent equivalent is claimable)
Good to know
Pro tip: If you own your home and run a GmbH, consider having the GmbH pay you a formal Mietzins (rent) under a written agreement. This is deductible for the GmbH and must be declared as rental income personally — but it can create a legitimate tax deduction at the corporate level while the personal rental income may be partially offset by mortgage interest.
Stop guessing what you can claim in Switzerland
AccountsOS automatically categorises expenses with Federal Tax Administration (ESTV/FTA)-aware rules and tells you exactly what is claimable.
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