Can I Claim Office Equipment & Computers (Büroausstattung & Computer) as a Business Expense in Switzerland?
Fully deductible. Computer equipment, office furniture, and business equipment used for the company are deductible either in full in the year of purchase (for low-value items) or depreciated over their useful life. Swiss depreciation rates are published by the ESTV.
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What Federal Tax Administration (ESTV/FTA) says
Under Swiss tax law, business assets are depreciated over their useful life using the declining balance method (degressive Abschreibung) or straight-line method (linear Abschreibung). The ESTV publishes maximum depreciation rates: computers and electronics at 40% declining balance per year, office furniture at 25%, motor vehicles at 40%. Low-value items (Kleinbetrag) under CHF 1,500 may be expensed in full in the year of purchase.
When you can claim
- Laptop, desktop computer, server, monitor — full purchase price depreciated at up to 40% declining balance per year
- Office desk, chairs, shelving — depreciated at up to 25% per year
- Printer, scanner, and peripherals — 40% declining balance
- Low-value items under CHF 1,500: immediate full deduction in year of purchase
- Software (purchased licenses): depreciated over 3 years
- Cloud software subscriptions: fully deductible in the year of payment as a recurring cost
When you cannot claim
- Personal computers or equipment used only privately
- Items purchased for a home office that is not a qualifying business workspace
- Artwork, decorative items, or personal effects
Good to know
Pro tip: For computers and IT equipment, the 40% declining balance method provides front-loaded deductions. A CHF 3,000 laptop: Year 1 = CHF 1,200 deduction, Year 2 = CHF 720, Year 3 = CHF 432. Consider timing equipment purchases before year-end if you want the deduction in the current tax year.
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