Home Office and Taxes: Which Costs Are Deductible?

Since the COVID-19 pandemic, working from home has increased significantly. Many employees therefore ask: Which costs can be deducted on the tax return?

The rules vary by canton, but certain principles apply nationwide. This article explains when you can deduct a home office, which additional costs are recognized, and what limits exist.

Home Office Deduction: When Is It Possible?

Requirements

A home office can only be deducted if:

• No suitable workspace is available at the employer, or
• The professional activity requires a dedicated office (e.g., teacher, musician, researcher).

Deductible Costs

• Portion of rent or mortgage interest (based on the size of the room)
• Heating and ancillary costs
• Electricity costs for the room

Not Deductible

A “work corner” in the living room or shared bedroom does not count as a separate office and is not recognized for tax purposes.

Technical Equipment and Office Supplies

Deductible Costs

• Computer, monitor, printer
• Office furniture (desk, office chair)
• Software and professional apps
• Phone and internet costs (proportional if used professionally)

Employer Contribution

If the employer provides equipment or reimburses expenses, these cannot be deducted again for tax purposes.

Flat Rates for Home Office

Some cantons (e.g., Zurich, Basel-Stadt) recognize flat rates for professional expenses instead of detailed deductions. These flat rates partially cover home office costs.

• Advantage: Fewer proofs required
• Disadvantage: Actual costs may not be fully considered

Differences Between Cantons

• Zurich: Strict criteria for home office deduction, flat rate often more advantageous
• Bern: Detailed deductions possible if clearly documented
• Geneva: Partially restrictive, exact documentation required

Practical Examples

Example 1: Employee with Office at the Company

An employee occasionally works from home but has an office at the employer’s location. She cannot claim a home office deduction, but can deduct a portion of office supplies (e.g., printer paper).

Example 2: Freelancer Working from Home

A self-employed graphic designer works exclusively from home. She can deduct rent, electricity, and office equipment proportionally.

Common Mistakes and Tips

Common Mistakes

• Claiming a deduction without a separate office
• Double deductions of office supplies (both employer reimbursement and tax return)
• Claiming both flat rate and actual costs simultaneously

Tips

• Clearly define and document the home office (floor plan, rental agreement)
• Keep receipts for purchases and invoices
• Check in advance whether flat rate or actual costs are more advantageous
• Contact the cantonal tax office if uncertain

Conclusion

The home office offers tax deduction opportunities, especially for a separate office and professionally used equipment. However, strict requirements apply, and rules differ by canton.

Those who meet the conditions and document their costs carefully can benefit from additional deductions and reduce their tax burden.