Can I Claim Mobile Phone & Internet (Telefon & Internet) as a Business Expense in Switzerland?
Fully deductible when used primarily for business. Where a phone or broadband is used for both business and private purposes, the business proportion (typically 80% for a primary business phone) is deductible. Employer-provided phones under CHF 1,500 are generally not taxed as a benefit-in-kind.
What Federal Tax Administration (ESTV/FTA) says
Telecommunications costs incurred for business purposes are deductible Betriebsausgaben. For devices used partly privately, the ESTV guidance is to deduct the business proportion based on actual usage, or to use an 80/20 business/private split as a reasonable approximation. Mobile phones provided by the company to employees are generally a tax-free benefit if used primarily for business. The monthly phone plan cost, device purchase cost (or depreciation), and data costs are all includable.
When you can claim
- 100% of a phone plan used exclusively for business calls and data
- 80% of a shared-use smartphone used primarily for business
- Home broadband costs at business proportion (typically 50% if also used privately at home)
- Second phone or SIM card purchased solely for business use — 100% deductible
- International roaming charges on business trips
When you cannot claim
- 100% of a phone that is primarily for personal use
- Entertainment subscriptions bundled into a phone plan (Netflix, streaming — split required)
- Personal upgrade costs for a better consumer device than business justifies
Good to know
Pro tip: Have the company pay the phone plan invoice directly rather than reimbursing you. Direct payment to the provider is cleaner for tax purposes. If the company owns the device, depreciation over 3 years (33%/year) on a CHF 1,200 phone = CHF 400/year deduction.
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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