# Can I claim Mobile Phone & Internet (Telefon & Internet) as a business expense in Switzerland?

**Yes, fully claimable.** 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.

Typical amount: CHF 80–200 per month for a business mobile plan. Annual device cost (iPhone or similar): CHF 800–1,500 depreciated over 3 years.

## 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
- A company-owned handset depreciated over its life with the business share claimed

## 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
- Private data or roaming charges that the employee has not reimbursed to the company

## 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.

**Important:** The private use of a phone paid by the company can be a benefit in kind, and the way it is shown on the salary certificate follows the ESTV's Lohnausweis guidance. Keep the split between business and private use documented. If the company has an expense regulation, it should say who pays for the phone and who pays for personal use.

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

## Related expenses

- [Home Office (Heimbüro)](https://accounts-os.com/ch/expenses/home-office-ch)
- [Office Equipment & Computers (Büroausstattung & Computer)](https://accounts-os.com/ch/expenses/office-equipment-ch)
- [Business Software & SaaS Subscriptions](https://accounts-os.com/ch/expenses/business-software-ch)