Home Office and Remote Work Rights in Switzerland

No General Legal Right to Home Office

Swiss law does not grant employees an entitlement to home office. Working from home requires an agreement between employer and employee, either in the employment contract, a company policy, or a GAV provision. The employer can order home office within management power, and can also revoke it, subject to the same limitations. Since 2020, many companies have formalised home office through written policies. Even without a legal right, unreasonable refusal to allow home office could in certain circumstances constitute a breach of the duty of care.

Cross-Border Workers: the 25% Rule

Since 2024, bilateral agreements between Switzerland and Germany, France, Italy and Austria allow cross-border workers to work up to 25% of their annual hours from home without changing their tax residence. Before these agreements, any home office work could trigger partial taxation in the country of residence. The 25% threshold corresponds roughly to 62 days per year (5-day week). Workers exceeding 25% may face partial taxation in their home country under the applicable double taxation treaty.

Costs, Equipment and Accident Insurance

When the employer orders home office, they must provide or reimburse necessary equipment and costs (laptop, internet, phone). For voluntary home office, it is at the employer's discretion. A company expense policy approved by cantonal tax authorities allows tax-free reimbursement of actual costs. Accident insurance (UVG): occupational accidents in home office are covered if the activity is directly work-related. Non-occupational accidents (e.g. during breaks at home) are not occupational accidents, covered under UVG non-occupational only if working 8+ hours/week.

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Frequently Asked Questions

Can my employer force me to work from home?

Yes, within management power, as long as home working is feasible for the role. The employer must provide necessary equipment and ensure health and safety standards are met at the home workplace.

How many home office days can a cross-border worker do without tax implications?

Under the 2024 bilateral agreements, up to 25% of annual working time (approx. 62 days/year) without changing tax residence.

Who pays for internet and equipment for home office?

If the employer orders home office, they must bear the costs. For voluntary home office, this is negotiable. If you pay from your own pocket, you may be able to deduct work-related costs (phone, internet proportion) on your Swiss tax return.