Hybrid Module of work - taxes

Hello forum,

On my company policy, we are allowed to work 2 days per week at home and 3 in the office.
And we live on a 3 bedroom apartment, meaning that I have room that is my home-office - the other two rooms are for ourselves and our baby in the other.

Is there a way that I could have this considered on my tax declaration for 2023?


That depends on your canton, some cantons allow deductions to a certain extent and some don’t.

I could also imagine that the tax authorities could challenge it because you are allowed to work from home, but not obliged to work from home, so it is youe decision.

As the above post, you can find the information in the “Allgemeine Wegleitung zur Steuererklärung für natürliche Personen/General instructions for tax returns for natural persons/ Instructions générales concernant la déclaration des personnes physiques” of your canton.

Thank you both for your responses - did anyone get some experience with similar scenario living in Geneva?

There was another thread on the forum. Guidance varies by canton.

Answer to me from Geneva tax authorities was no. If your employer makes a working space available to you, you cannot deduct any home office. This applied even if I was not allowed to go the office during Covid restrictions.

Another constraint is that any home office has to be 100% dedicated to work. No non-work items allowed in the room.

[EDIT: link to Geneva guidance for 2022
" Télétravail

Quelles sont les déductions possibles pour le télétravail durant la période COVID-19 ?

Sous l’angle fiscal, le télétravail se définit comme l’occupation durable d’une pièce uniquement dédiée à l’activité professionnelle lorsqu’aucune place de travail n’est mise à disposition par l’employeur pour l’exercice de l’activité de son employé.
Dans le contexte spécifique du COVID-19, le télétravail rendu nécessaire en raison de la pandémie n’est pas considéré comme une activité durable." ]