Taxation at source - COVID Deductions?

Dear Mustachians,

I believe to know the answer, and yet I have to ask just to be sure: Are there any deductions due to working from home that someone who is taxed at source can claim?

If so, would this be done on a flat-rate basis or would I need to provide additional details?

As usual, depends on your canton.

Most say “business as usual”, so no special provisions due to complexities.
Others have put some allowances up afaik, so you will have to search for yours.

Depends on what “usual” means.

My canton has a policy like this:

“You may list deductions (transport/commute, meals taken at work) as if you had gone to work normally throughout 2020 - but if you do, we are not accepting additional deductions for home office”

I think it is a special provision to reduce complexity - since it allows me to make deductions for expenses that (potentially) haven’t been incurred. Since these deductions make up a couple of thousands for me, it actually works in my favour and I’ll be silently absorbing additional costs for home office.

The catch with home office deductions is that they’re kind of hard to prove and argue anyway. As for computers and IT equipment, they’ll often assume you use it personally as well…

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In case you’re in Vaud, please see this thread: Taxes - deductions 2020 Work From Home

Check this article (german) Kann Home-Office steuerlich geltend gemacht werden?

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thanks for your inputs. i live in geneva, and looked up the “regular” taxation rules, and even then they only allow deductions under very specifiy circumstances (i.e. having rented a room specifically for WFH.) This is not my case.

The map was super helpful!

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Take the map with a grain of salt.

I’m in one of the red cantons - yet the from my tax office’s wording, they are definitely not ruling out deducting costs for home office - but if do you claim, they will limit in-office workdays for other deductions.

EDIT: …and some mustard.

They didn’t get the map geographically correct. Exclaves of Obwalden, Schaffhausen and Solothurn are coloured differently than the main part of their respective cantons.

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