How to deduct home office costs from taxes

Due to the change from office to home office, many employees had to set up a workplace at home. The infrastructure costs to create a workspace at home can be deducted in the tax return if certain conditions are met. Learn all about home office tax deductions.

Home office tax deductions

In addition to the mask requirement and the ban on large events, the home office recommendation is one of the many measures to combat the coronavirus. Instead of going to the office, many people now work from home. This circumstance has an impact on costs. While the commute to work is not necessary anymore, work premises had to be created instead. In addition, canteen meals have been replaced by home-cooked meals. Now, what is the impact of these changes on the tax return?

Deduction of a share of the rent

Under certain conditions, the rental costs for a room used as a home office can be deducted from taxes. However, some requirements must be met for this to happen. Deductions can only be claimed if a “substantial part” of the work is done from home. A “substantial part” means at least 40 percent of a full-time workload. Anyone who works full-time and does so from home at least two days a week thus fulfills the first requirement for deducting part of the rental costs in the tax return. However, this only applies if the employer does not already provide usable workspaces. By the way: Meal expenses in the home office are not deductible. 

Exclusive use as a workroom

In order for the rental costs to be claimed on a pro rata basis, the room in question must serve exclusively as a workspace. Someone who works in the living room or bedroom is not entitled to a deduction. The criterion of “exclusive office use” is strict. If there is a sofa bed in the same room, for example, the deductibility is no longer given. In addition, it is required that the infrastructure costs incurred are not reimbursed by the employer. How exactly the deductible costs are calculated varies from canton to canton. Those affected are therefore best advised to contact the cantonal tax office for information on the applicable regulations.

No lump sum for professional expenses possible

There is one catch. If you decide to deduct the home office costs from your taxes, you cannot claim a lump sum for professional expenses as well. Travel costs, such as the SBB season ticket or gasoline, as well as additional costs for meals away from home cannot be deducted additionally. The affected persons must therefore decide with regard to home office tax deductions: either they can claim the proportional rental costs or professional expense lump sums.

Source: https://www.20min.ch/story/kann-ich-homeoffice-kosten-von-den-steuern-abziehen-791407783471

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