{"id":8633,"date":"2021-03-28T20:24:34","date_gmt":"2021-03-28T18:24:34","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/corona-2022-tax-deductions-home-office-travel-expenses-and-meal-costs-thats-whats-in-it\/"},"modified":"2024-09-17T08:33:53","modified_gmt":"2024-09-17T06:33:53","slug":"corona-2022-tax-deductions-home-office-travel-expenses-and-meal-costs-thats-whats-in-it","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/corona-2022-tax-deductions-home-office-travel-expenses-and-meal-costs-thats-whats-in-it\/","title":{"rendered":"Corona 2022 tax deductions: home office, travel expenses and meal costs.\nThat’s what’s in it."},"content":{"rendered":"Lesedauer<\/span> 8<\/span> Minuten<\/span><\/span>\n

The first lockdown began in Switzerland on March 16, 2020.\nA lot has changed since then.\nWhat tax deductions can you claim due to coronavirus?\nHow do working from home, changes to your commute and meal costs affect your professional expenses in your tax return?\nAnd which deduction makes sense for you?\nWe show you what applies in the different cantons.\nDiscover how you can get the most out of it. <\/p>\n\n

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2021 is also an exceptional year for the tax authorities.\nIf it is an exception, why should everything be done differently?\nThe tax authorities in most cantons are therefore taking a largely pragmatic approach and accepting the usual deductions for flat-rate professional expenses, travel expenses and additional costs for meals away from home.\nHowever, as always, the regulations depend on the individual canton.\nBelow you will find the corona tax deductions of the individual cantons to fold out. <\/p>\n\n

Corona tax deductions: Home office<\/h2>\n\n

The flat-rate deduction for work-related expenses is 3% of your net salary (minimum CHF 2,000, maximum CHF 4,000 per year).\nIt is designed to make things easier for you and the tax authorities and covers all expenses for special work clothing, tools including IT hardware and software, specialist literature and private work-related expenses.\nIT hardware and software, specialist literature and your private study.\nYou think that’s not enough and you have higher costs? <\/p>\n\n

In principle, several conditions must be met at the same time for you to be able to deduct a home office in your tax return. <\/p>\n\n

Firstly<\/strong>, your work must be carried out regularly and to a significant extent from home.\nDepending on the canton, 1\/3 of the time or 40% is the minimum. <\/p>\n\n

Secondly<\/strong>, there is no workplace available to you at the company or it was not possible or reasonable for you to work there.\nYou can invoke this at the latest since the obligation to work from home in the second lockdown. <\/p>\n\n

Thirdly <\/strong>, you must use a room at home primarily as a workspace, i.e. you must have a room for work that goes beyond your family living requirements.\nThe condition is now often considered to be fulfilled if there is no separate room available for professional activities, but a room has been permanently converted for this purpose.\nHowever, Bern is strict here: a workplace in a room otherwise used for private purposes (bedroom, living room, anteroom) is not sufficient. <\/p>\n\n

How much tax deduction can I make for a corona home office? <\/h3>\n\n

The deduction is usually calculated as follows: Rent or imputed rental value per year divided by (number of rooms + 2).\nExample: you pay CHF 2,200 rent per month for your 4.5 room apartment.\nThe deduction for the study is then: <\/p>\n\n

2'200 * 12 \/ (4.5 + 2) = 4'062 CHF<\/pre>\n\n
So 4,062 francs for the whole year or 338.50 francs per month.  <\/p>\n\n
Depending on the canton, you can apply a lump sum of CHF 300 (e.g. Bern) per year for ancillary costs or directly increase the rental costs or the imputed rental value.\nIn other words, you can include rental costs incl.\nIncidental costs or increase the imputed rental value by 10%.  <\/p>\n\n
If you no longer know exactly how many days you spent working from home in 2021, make a breakdown to the best of your knowledge and belief.\nThis corresponds to the usual procedure in the tax return, which is a self-declaration. <\/p>\n\n
Corona tax deductions: travel expenses<\/h2>\n\n
Many commuters were effectively traveling much less.\nNevertheless, most tax authorities accept the usual travel expense deductions for public transport.\nThis is because the effort involved in checking and accounting for the actual days spent working from home would be too great.    <\/p>\n\n
For the period from March 1 to December 31, some tax authorities will also accept costs for using your car without proof of reasonableness in addition to the costs for annual public transport season tickets.\nEven if you did not drive to work every day as before, the tax authorities will accept the costs for the usual travel expense deductions.\nFor commuters with otherwise high deductions for car travel costs, this is a de facto tax gift: you deduct expenses for something for which no expenses were actually incurred.  <\/p>\n\n
How much can I deduct if I drove to work instead of using public transportation?  <\/h3>\n\n
The Corona travel expense tax deduction differs from canton to canton.\nBern accepts this.\nIn Zurich, however, the following applies: If your employer has recommended this or you have driven to work by car for fear of using public transport, you can unfortunately only deduct the cost of the public transport season ticket.\nThis is because the conditions for deducting car costs remain unchanged: at the employer’s request, time savings of more than 1 hour per day or no public transport service.\nIf you belong to a risk group and therefore used the car, you can claim the car travel costs.\nAnd if the public transport for your journey to work was canceled or discontinued, you can deduct the car costs for this time.     <\/p>\n\n
You can find out more about this in the explanations below for the respective cantons.  <\/p>\n\n
What tax deductions are available for unemployment?<\/h2>\n\n
You must pay tax on your unemployment benefit.\nYou can therefore deduct the actual costs incurred during your unemployment in connection with your job search.\nYou can also deduct the costs of further training <\/a>from your taxes if you continue your education while unemployed.  <\/p>\n\n
The lump sum for other professional expenses, on the other hand, is based on your net salary according to your salary statement.\nBecause the daily unemployment benefit is a replacement income, you cannot claim a lump sum for other professional expenses.   <\/p>\n\n
Can I make tax deductions for hygiene masks and corona tests?<\/h2>\n\n
Yes, you can deduct hygiene masks as medical expenses.\nHowever, this only has a tax-reducing effect if the medical expenses exceed a deductible of 5% of your net income.\nFirstly, you must have paid for masks yourself.\nSecondly, you can only claim costs for the period during which you are required to wear a mask by the Federal Council or a doctor.   <\/p>\n\n
No, you cannot generally deduct the costs of coronavirus tests.\nThis is because the federal government bears the costs for corona tests due to illness.\nCosts for corona tests for professional reasons must generally be borne by your employer.\nIf you have taken coronavirus tests privately (e.g. to visit relatives, to travel abroad or to find out whether you have already had coronavirus), these are costs of living that you cannot deduct.     <\/p>\n\n
These coronavirus tax deductions for professional expenses apply in the cantons<\/h2>\n\n
Tip: The drop-down arrows open selected deductions.\nClick on the canton link to access the regulations of the respective canton.   <\/p>\n\n