# Can I claim Home Office (Heimbüro) as a business expense in Switzerland?

**Partially claimable.** 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.

Typical amount: CHF 300–1,200 per month depending on home size and local rental rates. Calculated as floor area of office ÷ total floor area × monthly rent/notional rent.

## 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.

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

## Related expenses

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