I wanted to share the info I received from the Vaud tax office. I called them on Friday to ask about the possibility of claiming a deduction for a part of the rent and electricity when a room had to be converted to a home office.
Here are the main takeways:
- As of now, they actually don’t know themselves if this kind of deductions will be accepted or not. That’s also why there’s no specific information available online for this.
- The person’s advice was: you should still try to claim it if you want, and there’s simply no guarantee it will be accepted.
- The WFH has to be mandatory (not for your convenience) and you must have dedicated a room to this (i.e. opening up your laptop on the dining table is not enough).
- If you claim the deduction, it has to be with “Frais effectifs”. You cannot use “Forfait + Effectif”.
If you decide to claim the deduction, computing its amount could look something like this (the person I spoke to couldn’t give a very specific formula since there’s no officially recognized way of claiming this yet).
relative surface = (surface of home office room) / (total surface) daily rent = (monthly rent + electricity) * 12 / 365 deduction = relative surface * daily rent * numbers of WFH days
You can then give the details of the computation as an attachment to your tax return.
In my case, “Forfait” (3% of income) ended up being a larger number, so I decided not to claim a WFH deduction.