Home Office in Switzerland: Rights and Obligations

Legal Framework

There is no statutory right to work from home in Switzerland. Whether and to what extent remote work is permitted is at the employer's discretion. The right arises from the employment contract, GAV, or a company policy. In 2025, the Federal Supreme Court clarified that employers may revoke home office at any time if no contractual agreement exists.

Cost Reimbursement

Employers are obliged to reimburse necessary home-office expenses (Art. 327a OR): internet costs, office supplies, proportional energy costs. In practice, employer and employee often agree on a flat-rate reimbursement. Many companies pay a monthly home-office allowance of CHF 50–150; larger companies also provide equipment (laptop, monitor, ergonomic chair).

Tax Deductions for Employees

Employees working from home can deduct professional expenses: proportional rent (home office space, if exclusively used for work), internet costs, office supplies, and reduced commuting costs. Deductions are claimed in the tax return and vary by canton.

Cross-Border Workers and Home Office

For cross-border workers (Permit G), home-office days carry tax and social security implications. Above a certain threshold (typically 25–40 days/year, depending on the applicable double taxation agreement), the taxing state may shift, potentially triggering social security obligations in the country of residence. Cross-border workers should seek advice from a tax adviser or their work canton's tax authority.

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Frequently Asked Questions

Do I have a legal right to work from home in Switzerland?

No. There is no statutory right to home office in Switzerland. The right arises from your employment contract, GAV, or a company policy.

Who pays for home-office equipment and internet?

Your employer must reimburse necessary home-office expenses (Art. 327a OR). Many companies pay a monthly flat-rate allowance or provide equipment directly.

Is home office taxable for cross-border workers?

Potentially yes. Home-office days above the threshold set by the applicable double taxation agreement (typically 25–40 days/year) can affect your taxing state and social security obligations. Professional advice is strongly recommended.

How many home-office days trigger a tax change for cross-border workers with a Permit G?

The threshold depends on the applicable double taxation agreement. Under the revised France-Switzerland DTA (effective 2023), the threshold is 40 days of home office per calendar year; above that, France may tax the income for those days. The Germany-Switzerland DTA allows up to 60 home-office days. The Italy-Switzerland protocol has different rules. In all cases, exceeding the threshold does not eliminate Swiss taxation but creates a shared taxing right. Cross-border workers should track days precisely, as the burden of proof for compliance lies with the employee.