# Can I claim Office Equipment & Computers (Büroausstattung & Computer) as a business expense in Switzerland?

**Yes, fully claimable.** 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.

Typical amount: Low-value threshold: CHF 1,500. Typical annual depreciation budget for a small office: CHF 2,000–8,000.

## 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. ESTV Merkblatt A/1995 sets the normal rates as a percentage of book value, which means declining balance. If depreciation is calculated on the acquisition cost instead, the rates are halved. The Merkblatt lists data processing systems, both hardware and software, at 40%, office machines at 40%, business furniture and workshop or storage fittings with furniture character at 25%, and motor vehicles at 40%. Intangible assets that serve the business, such as licences and goodwill, are also at 40%. The sheet applies to depreciation under Art. 960a para. 3 of the Code of Obligations.

## 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 licences): depreciated at 40% of book value a year, or 20% if calculated on cost
- Cloud software subscriptions: fully deductible in the year of payment as a recurring cost
- Intangible assets that serve the business, such as licences, at the Merkblatt rate of 40% of book value
- Energy-saving investments such as insulation or solar installations, which can be written off by up to 50% of book value in the first and second years

## 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
- Depreciation on land, because the Merkblatt allows none on the value of land
- Depreciation beyond the Merkblatt rates without the cantonal procedure that allows it

## 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.

**Important:** Immediate write-off of small items is a cantonal procedure. The Merkblatt says some cantons apply special depreciation methods such as immediate write-off, and these can also be used for federal direct tax if they lead to the same result over a longer period. The CHF 1,500 level is a common practice figure, so confirm it with your canton before relying on it.

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

## Related expenses

- [Home Office (Heimbüro)](https://accounts-os.com/ch/expenses/home-office-ch)
- [Mobile Phone & Internet (Telefon & Internet)](https://accounts-os.com/ch/expenses/mobile-phone-ch)
- [Business Software & SaaS Subscriptions](https://accounts-os.com/ch/expenses/business-software-ch)