May I kindly ask your inputs/thoughts about a situation?
A person lives and works (for a local Swiss firm) in Switzerland, and obviously, Paying taxes here in Switzerland.
Assuming that this person also works another job remotely (for another firm in EU).
So, In a month or two i.e. February or March 2022, This person needs/has to declare all his/her income both: From the local Swiss job & From the remote job too.
The question is: Can this person deduct/claim the apartment rent (Or, At least a percentage of it) in the taxes calculations, Considering that his/her second income was entirely generated due to the remote work which was done from the apartment?
Of course, The apartment is used as the main residence for the person and the family.
I doubt it and even if it were possible, at best you can deduct a room which you need to prove is a dedicated office.
Of course it also opens tax liability in Switzerland for your remote employer if you have a job deemed as affecting the P&L. Also your remote employer is not paying social security in CH most likely.
Yes it is possible and I have done it. But it has to be a genuine business not activity not something you do a few hours a night at the kitchen table. You need a designated office area, other business expenses, a proper client relationship etc.
Yes, you can claim for a room that you use mainly for the purposes of the remote contract. No, the remote employer has no tax liability whatsoever in Switzerland. Social contributions need to be paid, the income needs to be declared.
How is your remote contract structured? Are you working via your own GmbH, or self-employed, or ANOBAG?
You do not know that and neither do I. It is a real possibility depending on the work being done that Switzerland could claim that Corporate Income is generated by a specific person on their territory.
Granted probably not as a second employment but we cannot rule it out without knowing more.