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.

Context on the Swiss job market helps frame any career decision in Switzerland. Our gross-to-net salary guide shows what Swiss gross salaries look like after AVS, LPP and tax deductions. The salary negotiation guide covers how to use market data in offer discussions and which arguments work with Swiss recruiters. Our guide to working in Switzerland as a foreigner covers entry conditions, permit categories and practical relocation steps. The work permit guide explains B, C, G and L permit categories and processing timelines. For cross-sector salary benchmarks, the Switzerland salary guide covers all major roles and cities.

---

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.

What is the 13th month salary in Switzerland?

The 13th month salary in Switzerland refers to an additional monthly salary paid once a year, typically in December. It is included in annual salary benchmarks as standard: when a Swiss employer quotes CHF 120,000 per year, this normally means 13 monthly payments of approximately CHF 9,231 each, not 12 payments of CHF 10,000. The 13th month is governed by the employment contract or collective agreement (GAV), not by statute. It is subject to social contributions (AHV/ALV) and income tax. Always clarify with a prospective employer whether a quoted annual figure includes or excludes the 13th month.