Deduct Your Phone Costs and Save CHF 300-800 This Year

For Swiss freelancers and self-employed professionals, mobile phone costs are fully deductible business expenses. Whether you're paying CHF 40 or CHF 80 monthly for your plan, plus that CHF 1,200 flagship phone you needed for work, the tax savings add up fast.

This guide shows you exactly what you can deduct, how to calculate your business-use percentage, when to depreciate that expensive device, and what documentation keeps the tax office happy.

What Phone Expenses Can You Actually Deduct?

Swiss tax law lets self-employed individuals deduct any expense with a clear link to generating income. For your phone, that includes:

Monthly subscription costs
Your plan fees, data packages, unlimited calling—all deductible based on business-use percentage. A CHF 60/month Swisscom business plan at 75% work use = CHF 45/month deductible (CHF 540 annually).

The phone itself
Purchased a CHF 1,500 iPhone or Samsung for work? The business-use portion qualifies. Phones over ~CHF 1,000 typically need depreciation.

Roaming and international fees
Travel to meet clients in Paris? Those EU roaming charges are deductible with proof of the business trip—flight receipts, conference registration, meeting notes.

Business apps and services
Work-related subscriptions on your phone count: project management tools (Asana, Trello), cloud storage (Dropbox, iCloud for business files), communication (Slack, Zoom), design software. Entertainment apps don't qualify.

Accessories used for work
Phone case, portable charger, car mount for navigation to client sites—if it supports business use, claim the appropriate percentage.

One thing you cannot deduct: Personal use portions. Swiss tax authorities require clear separation. Your 2 AM scrolling through Instagram stays on your dime.

Calculating Your Business-Use Percentage (The Right Way)

Here's where many freelancers either leave money on the table or invite scrutiny. You need a defensible percentage.

Method 1: Time-Based Estimation

Track a typical month. How many hours do you use your phone for work versus personal?

Example: 160 work calls/emails in a month, 80 personal → 66% business use is reasonable.

Method 2: Data Usage Analysis

Both iOS and Android show per-app data consumption. Check Settings:

• Work apps (email, Slack, CRM): 45 GB
• Personal apps (social media, streaming): 25 GB
• Business percentage: 64%

Method 3: Call Log Review

Export a month of call records from your carrier:

• Client/supplier calls: 580 minutes
• Personal calls: 220 minutes
• Business percentage: 72%

The Conservative Baseline

Swiss tax guidance suggests that even without detailed logs, a credible estimate around 40-60% business use is defensible for most self-employed professionals who genuinely use their phone for work.

German tax practice offers a benchmark: 20% business use or €20/month (about CHF 18) can be claimed flat-rate without detailed proof. Switzerland doesn't have an identical rule, but it suggests that conservative estimates in this range face minimal pushback.

Real example: Zurich-based marketing consultant, CHF 75/month Sunrise unlimited plan, estimates 70% business use based on:

• Client calls: 60% of monthly minutes
• Work email via phone: 80% of email volume
• Business apps (Asana, Canva mobile): 55% of data usage
• Average: 70% deduction = CHF 52.50/month = CHF 630/year

At a 30% marginal tax rate (canton-dependent), that's CHF 189 in tax savings from the subscription alone.

Depreciation Rules for Expensive Phones (2026 Rates)

Bought the latest iPhone 15 Pro for CHF 1,800? You probably can't deduct the full cost in year one.

When Depreciation Applies

Swiss tax law treats expensive equipment as capital assets that provide value over multiple years. The general threshold: phones costing roughly CHF 1,000+ should be depreciated rather than immediately expensed.

Why? A CHF 1,800 phone will serve your business for 3-4 years. Depreciation spreads the deduction across its useful life.

2026 Depreciation Rates for Electronics

The Swiss Federal Tax Administration publishes standard rates. For phones and IT equipment:

Declining balance method: Up to 40-45% annually
Straight-line method: Half of declining balance (20-22.5% annually)

Most freelancers use declining balance because it's simpler and allows larger deductions early on.

Declining Balance Example

CHF 1,800 phone, 40% annual rate, 70% business use:

• Year 1: CHF 1,800 × 40% × 70% = CHF 504 deduction
• Year 2: CHF 1,080 remaining × 40% × 70% = CHF 302
• Year 3: CHF 648 remaining × 40% × 70% = CHF 181
• Continue until fully depreciated

The Freelancer Loophole

Here's good news: Swiss tax authorities don't force freelancers to depreciate. If you're a sole proprietor (not a GmbH), you can often immediately write off equipment in the year purchased—especially in cantons like Basel, Bern, Grisons, and Zurich, which permit accelerated write-downs to 20% or nil in year one.

Check with your cantonal tax office or accountant. This flexibility means a CHF 1,500 phone might be fully deductible (business percentage) in 2026 if your canton allows it.

How It Works

Phone subscription: CHF 75/month includes CHF 5.63 VAT
Business use: 70%
Recoverable VAT: CHF 5.63 × 70% = CHF 3.94/month = CHF 47.28/year

Phone purchase: CHF 1,800 includes CHF 135 VAT
Business use: 70%
Recoverable VAT: CHF 135 × 70% = CHF 94.50 (one-time)

You claim recovered VAT on your quarterly VAT return, reducing your net VAT liability. Combined with the income tax deduction, VAT-registered freelancers get double benefit from phone expenses.

Not VAT-registered? You still get the income tax deduction on the gross amount (including VAT), so you're not missing out entirely—just leaving the VAT recovery piece on the table.

Must-Have Records

Phone bills and contracts
Monthly invoices showing the subscription is under your business name. If it's under your personal name, write a memo transferring it to business use.

Device purchase receipt
Invoice showing phone model, price, date, and ideally business name as purchaser.

Usage logs

• Carrier usage reports (Swisscom, Sunrise, and Salt provide monthly breakdowns)
• Phone's built-in screen time stats showing work app usage
• Call logs highlighting client numbers

Travel documentation
For roaming charges: flight bookings, hotel receipts, conference tickets, client meeting confirmations—anything proving business purpose.

Business-use calculation
A simple spreadsheet showing how you arrived at your percentage. Example: "Reviewed October call logs: 420 minutes client calls, 180 personal = 70% business."

The Golden Rule

Separate personal from business clearly. If you're claiming 60% business use on a CHF 80 plan, your accounting should show:

• Business expense: CHF 48
• Private withdrawal (non-deductible): CHF 32

This separation demonstrates you understand the rules and aren't trying to hide personal costs as business expenses.

Features Worth Paying For (They're Deductible)

Unlimited data
If you Zoom from cafés, upload large files, or manage social media for clients, unlimited data is business-justified.

EU/international roaming
Regular cross-border clients? Included roaming (vs. pay-per-use) saves money and is fully deductible for business travel.

Business support lines
Priority customer service means less downtime. Some carriers offer dedicated business account managers.

Device insurance
Protects your business tool. Insurance premiums are deductible (business-use percentage).

The Tax-Smart Approach

Don't choose the cheapest plan if it costs you billable time in dropped calls or slow data. A CHF 80 plan at 70% business use = CHF 672/year deduction. At a 35% marginal rate, net cost after taxes: CHF 437.

If that plan saves you even 2 hours of frustration annually, it's worth it.

Common Mistakes That Cost Money

Mistake 1: Not Claiming Enough

Many freelancers default to 20-30% business use when their actual usage is 60-70%. Review your phone—if clients call you daily, you're underselling your deduction.

Mistake 2: Claiming 100% Without Proof

Claiming full business use on your only phone invites scrutiny. Have a second device for personal use, or reduce your percentage to something defensible.

Mistake 3: Losing Receipts

No invoice = no deduction. Set up a system—digital folder, Magic Heidi's receipt scanner, shoebox, whatever works. Just keep everything for 10 years (Swiss retention requirement).

Mistake 4: Ignoring Depreciation Rules

Writing off a CHF 2,000 phone immediately might trigger questions. Follow depreciation guidelines or confirm your canton allows accelerated write-downs.

Mistake 5: Forgetting to Transfer Phone to Business

If the contract is in your personal name and never officially designated as business property, the deduction is weaker. Write a simple memo: "As of date, I transfer ownership of phone model, number to my business for professional use."

Mistake 6: Mixing Personal and Business Sloppily

Claiming a deduction requires clean separation. Don't bury personal costs in business expenses—allocate them properly in your bookkeeping.

How it works together:
A typical Zurich freelancer earning CHF 100,000 might deduct:

• Phone: CHF 630
• Internet: CHF 480
• Home office: CHF 1,500
• Pillar 3a: CHF 36,288
• Other expenses: CHF 8,000
• Total deductions: CHF 46,898

At a 35% marginal rate, that's CHF 16,414 in tax savings. The phone is a small piece, but combined with smart expense tracking, it compounds.

This guide is for informational purposes based on 2026 Swiss tax law. Tax situations vary by canton and individual circumstances. Consult a certified Swiss tax adviser for personalized advice.