The Federal Council lifted pandemic-related requirements to work from home and quarantine on 3 February 2022. This was followed on 16 February 2022 by the repeal of the remaining measures – including the recommendation to work from home. However, working from home has since become the new norm and many people would like to see it stay, at least in part. The question now arises as to whether and how working from home last year will have an impact on different aspects of salary statements and individual tax returns, including the reimbursement of expenses, commuting costs and other professional expense deductions.
In this article, we provide an overview of what needs to be taken into account for Swiss salary statements in 2022 and which costs can be deducted as professional expenses in 2022 tax returns.