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Rental law

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Joint and several liability in rental agreements is an attractive form of security for landlords. What rights and obligations arise from this?

Definition of joint and several liability

Joint and several liability for rent

Recourse claims between joint tenants

Rights and obligations of joint and several liability

Termination and amendments to joint and several liability

Joint and several liability in rental agreements is a common form of contract in Switzerland, especially for shared flats or when several people rent business premises together. But what exactly does this term mean and what are the consequences for the parties involved? This article highlights the most important aspects of joint and several liability in tenancy law.&nbsp;Renting office or commercial space together often offers financial and practical advantages. Companies can share costs and benefit from larger, more attractive premises that would be unaffordable for a single tenant. Couples or partners in a shared flat experience similar advantages in their private lives. However, signing a joint tenancy agreement usually involves joint and several liability, a legal construct with far-reaching consequences. For landlords, joint and several liability in the rental agreement offers increased security, as several parties are liable for the fulfilment of the contractual obligations. For tenants, however, it means mutual responsibility, which requires a high degree of trust and clear internal agreements. The key aspects of joint and several liability are explained in detail below.&nbsp;&nbsp;<h2 style="text-align:justify;">Definition of joint and several liability</h2>In order to understand the scope of joint and several liability, a clear definition is first necessary. In the Swiss Code of Obligations (CO), joint and several liability is regulated in Articles 143 ff. It states that several debtors (in this case the tenants) are liable to the creditor (the landlord) for the entire debt in such a way that the creditor can demand performance from each individual debtor in whole or in part. All debtors remain liable until the entire claim has been settled.&nbsp;In concrete terms, this means that if several people sign the contract as main tenants, they become joint and several debtors. In this case, the landlord has the right to demand full performance of all contractual obligations – in particular the payment of the entire rent and ancillary costs as well as liability for any damage to the rented property – from each individual tenant. It does not matter how the tenants have divided the costs internally or who caused any damage. The landlord can turn to the tenant who appears to be the most solvent or easiest to reach. This provision primarily serves to protect the landlord, who thus minimises their risk of non-payment. Only when the landlord has been fully satisfied are all joint tenants released from their external obligation.&nbsp;&nbsp;<h2 style="text-align:justify;">Joint and several liability for rent</h2>Joint and several liability means that each individual tenant who has signed the joint and several liability tenancy agreement is liable for the payment of the entire rent, not just their supposed share. For example, if one tenant in a three-person flat share does not pay their share, the landlord can demand the outstanding amount from the other two tenants. They are then obliged to pay the missing amount in order to avoid rent arrears and possible legal consequences such as termination of the tenancy agreement.&nbsp;This joint and several liability for the rent exists regardless of whether a tenant actually still uses the premises. Even if a joint tenant moves out prematurely without the tenancy agreement being formally amended, their liability for the rent and other obligations under the agreement remains until the tenancy is properly terminated or they are legally released from the agreement. This underlines the need for clear internal agreements between joint tenants and careful consideration of the situation before entering into a joint liability tenancy agreement.&nbsp;&nbsp;<h2 style="text-align:justify;">Internal recourse claims between joint tenants</h2>Although each tenant is liable for the entire debt to third parties, the law provides for compensation between the joint tenants (Art. 148 OR). If a tenant has paid more than their actual share of the rent or the cost of repairing damage, they can reclaim the share attributable to the other joint tenants. However, this so-called recourse claim must be enforced by the paying tenant themselves against their co-tenants. The landlord is not involved in these internal disputes. It is strongly recommended that written agreements on the internal division of costs and the procedure in the event of payment defaults by individual members be made when the tenancy agreement is concluded or when the tenancy community is established. Such agreements can help to avoid subsequent disputes and financial difficulties.&nbsp;&nbsp;<h2 style="text-align:justify;">Rights and obligations of joint and several liability</h2>In addition to the main obligation to pay the rent, a joint and several liability tenancy agreement gives rise to further rights and obligations for the tenant community. In principle, all joint tenants have the same rights of use of the rented property, unless otherwise specified in the agreement or in an internal agreement. Each tenant is also obliged to use the rented property with care and to show consideration for the other tenants and neighbours.&nbsp;Important decisions affecting the tenancy must generally be made jointly and communicated to the landlord in a unified manner. These include, for example:&nbsp;<ul><li>Termination of the tenancy agreement: Termination is only valid if it is signed by all tenants named in the agreement or if one tenant has been authorised in writing by the others to give notice on their behalf. Unilateral termination by only one tenant is invalid and does not terminate the tenancy.</li><li>Consent to contract amendments: If the landlord wishes to amend the contract (e.g. increase the rent) or if a tenant wishes to withdraw from the contract and be replaced by a new tenant, this requires the consent of all parties to the contract – i.e. the landlord and all joint tenants.</li></ul>&nbsp;If one of the joint tenants causes damage to the rented property, all tenants are jointly and severally liable to the landlord for the repair of this damage. The landlord can claim the costs from each individual tenant, regardless of who actually caused the damage. Here, too, the paying tenant's internal right of recourse against the actual perpetrator applies.&nbsp;&nbsp;<h2 style="text-align:justify;">Termination and changes to joint and several liability</h2>Terminating or amending a tenancy agreement with joint and several liability can be complex, especially if the circumstances of one or more tenants change, for example due to separation, relocation or financial difficulties. As already mentioned, the tenancy agreement can only be terminated by all tenants jointly. If only one tenant wishes to withdraw from the contract while the others wish to continue the tenancy, there are several possible solutions:&nbsp;<ol><li>Mutual agreement to amend the contract: The best solution is a written agreement with the landlord and the remaining tenants, whereby the tenant who is withdrawing is released from the contract and, if necessary, replaced by a new tenant.</li><li>However, they remain the main tenant and are jointly and severally liable. This option is often only a temporary solution.</li><li>Joint termination and new agreement: If no agreement can be reached on the departure of an individual tenant, the only option is often for all joint tenants to terminate the entire tenancy agreement. The remaining parties could then try to conclude a new tenancy agreement with the landlord.</li></ol>&nbsp;It is important to understand that a tenant who simply moves out without obtaining formal release from joint and several liability remains liable for all obligations. This also applies if they have notified their co-tenants and the landlord of their move. Only a legally valid amendment or termination of the contract releases them from their obligations.&nbsp;In the case of commercial leases, there is also a special provision under Art. 263 of the Swiss Code of Obligations, which allows the tenant of commercial premises to transfer the lease to a third party under certain conditions if the landlord agrees in writing. The landlord can only refuse consent for good cause. However, the transferring tenant is jointly and severally liable with the new tenant for the obligations arising from the rental agreement until the date on which the tenancy agreement ends or can be terminated in accordance with the agreement or the law, but for a maximum of two years.&nbsp;

Joint and several liability in rental agreements

Commercial

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Understanding additional costs for commercial leases: Find out which costs can be passed on, how they are calculated and how you can protect your rights as a tenant.

Additional costs for commercial properties

Apportionable additional costs: Which can be charged?

How costs are distributed

Average additional costs per sqm

Your rights as a tenant: transparency and control

Checklist & tips: correctly regulating ancillary costs in commercial rental agreements

Conclusion

When renting commercial space in Switzerland, additional costs are a key factor alongside the net rent. They include additional expenses that often make up a significant portion of the total rental costs. A clear understanding and accurate budgeting of these costs are essential for financial planning in order to avoid unexpected expenses. The gross rent, i.e. the actual amount payable, consists of the net rent and the additional costs.This guide provides an overview of additional costs for commercial properties in Switzerland. It explains the legal basis, which costs may be passed on, how additional costs for commercial properties are calculated and distributed, which factors influence the amount and what rights tenants have.&nbsp;&nbsp;<h2 style="text-align:justify;">Additional costs for commercial properties</h2>The Swiss Code of Obligations (CO), in particular Articles 257a and 257b, and the Ordinance on the Rental and Lease of Residential and Commercial Premises (VMWG) form the legal basis. &nbsp;The decisive factor is that additional costs must only be paid by the tenant if this has been specifically and detailed agreed in the rental agreement. General formulations are not sufficient. If costs are not explicitly listed, they are considered to be included in the net rent. &nbsp;According to the law, additional costs are the actual expenses incurred by the landlord for services related to the use of the property. These include typical operating costs such as heating, hot water and public charges incurred through use. It is important to distinguish between pure operating costs and costs incurred by the owner as a result of ownership (maintenance, repairs, general administration). The latter are covered by the net rent and may not be charged as additional costs.&nbsp;&nbsp;<h2 style="text-align:justify;">Allocable additional costs: Which can be charged?</h2>Only costs that are directly related to the use of the property and are explicitly agreed in the contract may be charged as additional costs. &nbsp;Typical permissible additional costs, if agreed in the contract, include heating and hot water costs. This includes fuel, operating electricity for systems, chimney cleaning, service work, tank inspection, consumption measurement and billing costs. Directly attributable administrative expenses are also apportionable. Periodic costs such as boiler servicing can be charged on a pro rata basis annually. Water and sewage costs for actual consumption are also apportionable, but not consumption-independent basic fees or rainwater fees. Operating costs for common areas such as general electricity, building maintenance (for cleaning and simple maintenance work), stairwell cleaning, ongoing garden maintenance and snow clearance can be charged. In the case of lift costs, operating electricity, emergency call charges and maintenance subscriptions are often apportionable, but repairs are not. Basic TV charges are apportionable, but installation costs are not. In the case of administrative costs, only the costs of preparing the service charge statement (usually 2-3% of the net additional costs or according to expenditure) may be charged.&nbsp;On the other hand, typically non-permissible costs must be borne by the landlord. These include repairs and maintenance, replacement purchases and investments, the amortisation of equipment (with exceptions), general building insurance premiums, non-usage-based public charges (e.g. property tax), development fees, mortgage interest and general administrative fees. In the case of service subscriptions, it must be checked whether they include pure maintenance (apportionable) or also repair costs (non-apportionable).&nbsp;The following table provides an overview (not exhaustive):&nbsp;<figure class="table" style="width:95.3%;"><table class="ck-table-resized"><colgroup><col style="width:24.81%;"><col style="width:39.3%;"><col style="width:35.89%;"></colgroup><thead><tr><th>Expense category</th><th>Permissible additional costs</th><th>Unacceptable additional costs (typically)</th></tr></thead><tbody><tr><td>Heating/hot water</td><td>Fuel/energy, operating electricity, chimney sweep, burner service, tank inspection, boiler service (proportionate), consumption measurement, heating insurance, administrative costs for heating/hot water</td><td>Repairs, replacements, amortisation (except contracting/ZEV), general building insurance</td></tr><tr><td>Water/wastewater</td><td>Cold water consumption, consumption-based wastewater charges, water treatment chemicals</td><td>No consumption-based basic charges, rainwater charges, connection charges</td></tr><tr><td>Facility Manager/cleaning/grounds</td><td>Pay for cleaning/minor maintenance/garden maintenance, cleaning materials, general electricity, lift electricity, lift maintenance (service subscription), rubbish collection, snow clearance, garden maintenance (ongoing)</td><td>Pay for repairs/administrative tasks, purchase of equipment/tools, new plantings, tree felling, lift repairs, disposal of bulky waste</td></tr><tr><td>TV/Communication</td><td>Cable network basic fees</td><td>Connection fees, installation costs</td></tr><tr><td>Administration</td><td>Costs for preparing the utility bill (approx. 2-3% of the utility costs or according to expenditure)</td><td>General administrative fees, costs for handing over the property, rental expenses</td></tr><tr><td>Miscellaneous</td><td>Value added tax on third-party services and NK billing</td><td>Property taxes, building insurance, mortgage interest, repairs, investments, amortisation</td></tr></tbody></table></figure>&nbsp;&nbsp;<h2 style="text-align:justify;">How costs are distributed</h2>If additional costs cannot be allocated directly, they are distributed using a distribution key. Common keys are based on square metres (per sqm), consumption (if meters are available, often the fairest method), rental property (equal shares) or cubic metres. The key specified in the contract must be appropriate. Any changes require a formal amendment to the contract. In mixed-use properties, care must be taken to ensure a fair allocation key that takes into account different consumption patterns (e.g. office vs. restaurant). In the event of vacancy, the landlord bears the proportionate additional costs; there are specific regulations for heating costs.&nbsp;Types of billing: on account vs. flat rate&nbsp;<ul><li>Payment on account: Monthly advance payments, annual detailed statement of actual costs with additional payment or refund. This is the most common method, but carries the risk of additional payments.</li><li>Flat rate: Fixed monthly amount, no annual statement. Offers budget security, based on the average of the last three years. Tenants can also request information and access to receipts to check the flat rate. &nbsp;</li></ul>&nbsp;<h2 style="text-align:justify;">Average additional costs per m²</h2>Reliable average values for commercial additional costs per square metre are difficult to find as they vary greatly. Rough guide values from the residential sector (approx. £30-40/m²/year) are only of limited use for commercial properties.&nbsp;Factors influencing commercial properties:<ul><li>Type of business: Different energy, water and waste requirements (office vs. production/restaurant).</li><li>Building standard and age: Energy efficiency (MINERGIE vs. old building).</li><li>Location: Regional price differences.</li><li>Service level: Scope of building maintenance, cleaning, etc.</li><li>Rental agreement: Definition of apportionable costs. &nbsp;</li></ul>Recommendation: Focus on calculating the additional costs for the specific property. Ask for old bills or the basis for calculating the flat rate and find out about the condition of the building.&nbsp;&nbsp;<h2 style="text-align:justify;">Your rights as a tenant: transparency and control</h2>Tenancy law gives you important control options:<ul><li>Right to a detailed annual statement (for payments on account): Clear, comprehensible, with total costs, distribution key, your share and settlement of advance payments. If anything is unclear, request a more detailed breakdown.</li><li>Right to inspect documents: Inspection of original invoices at the landlord's/property management company's premises. You may take notes/photos or make copies (at your own expense). This also applies to flat rates for checking the basis of calculation.</li><li>Deadlines: There is no statutory period for objecting to the statement, but a prompt response is recommended. Limitation period for additional claims by the landlord: 5 years. Limitation period for claims by the tenant: 1 year from knowledge, max. 10 years. Usual settlement period for landlords: approx. 6 months after the end of the period.</li><li>Procedure in the event of discrepancies: First, submit a written complaint (registered letter) to the landlord. If this does not lead to a solution, the free arbitration board can be called upon.</li></ul>&nbsp;&nbsp;<h2 style="text-align:justify;">Checklist &amp; tips: Correctly regulating additional costs in commercial tenancy agreements</h2>Careful contract drafting is particularly important in commercial tenancy law:<ul><li>Precision: Each additional cost item must be listed explicitly and clearly in the contract.</li><li>Distribution key: Check whether it is clearly defined and fair (especially in the case of mixed use).</li><li>Billing method: Clarify (advance payment/flat rate) whether the advance payment amount is realistic.</li><li>Inadmissible costs: Make sure that no maintenance, repair or investment costs are included.</li><li>Negotiation: Discuss the scope of the costs, possible upper limits and service levels. &nbsp;</li></ul>&nbsp;Checklist for tenants:<ul><li>Before signing the contract: Check the contract carefully and ask the landlord (expected amount, energy efficiency, old bills).</li><li>Budgeting: Plan additional costs realistically and allow for a buffer for additional payments (advance payments).</li><li>Ongoing monitoring: Check the annual statement (compare with the previous year, plausibility, allocation, advance payments) and request to see receipts if anything is unclear.</li></ul>&nbsp;<h2 style="text-align:justify;">Conclusion</h2>Additional costs are a significant cost factor for commercial properties. A clear understanding of the rules and rights is essential. The key lies in a precise rental agreement. Check the additional cost regulations carefully, negotiate if necessary and exercise your rights to transparency and access to receipts. A forward-looking approach to additional costs enables solid budgeting and promotes a fair tenancy.&nbsp;

Additional costs for commercial properties in Switzerland

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Withdrawal from a rental agreement Withdrawal from a rental agreement in Switzerland: everything you need to know about preliminary agreements, defects and deception. For offices and commercial properties.

 Distinction from termination

 Withdrawal from the preliminary rental agreement

 Withdrawal from the rental agreement

 Special circumstances and reasons

 Conclusion on withdrawing from a rental agreement

A signed lease agreement for office or commercial space is generally binding in Switzerland. But what happens if circumstances change and one party – whether the tenant or the landlord – wants to withdraw from the agreement before the lease begins or shortly thereafter? Withdrawing from a lease agreement is a complex issue that often involves uncertainty. This article highlights the various aspects of withdrawal, including the situation with a preliminary rental agreement and the general options for terminating a rental agreement that has already been signed.&nbsp;In the dynamic business world, unforeseen events can mean that a rental agreement that has just been concluded suddenly no longer meets the requirements for the planned expansion, new office or relocation of the business. Perhaps a round of financing has been delayed, an important order has been cancelled or a more suitable property has been found at short notice. In such moments, the question of withdrawal inevitably arises.&nbsp;&nbsp;<h2 style="text-align:justify;">Distinction from termination</h2>It is important to distinguish between withdrawal and termination of a rental agreement. Withdrawal aims to cancel the contract from the outset or prevent it from taking effect, often before the rented property has even been occupied or immediately upon handover due to serious defects. Termination, on the other hand, ends an existing tenancy for the future, either with due notice and in compliance with deadlines or extraordinarily for important reasons during the current tenancy period. The scenarios of withdrawal discussed here are borderline cases and often have similar consequences to immediate termination of the contract.&nbsp;&nbsp;<h2 style="text-align:justify;">Withdrawal from a preliminary rental agreement</h2>Before a detailed rental agreement is drawn up and signed, the parties sometimes conclude a preliminary rental agreement. A preliminary agreement is particularly common for larger office and commercial premises. This sets out the key points of the future tenancy, such as the rental property, the rent and the approximate start date. But how binding is such an agreement and is it possible to withdraw from the preliminary agreement without further ado?&nbsp;In principle, a preliminary tenancy agreement is also considered a contract under Swiss contract law (OR) and has a certain binding effect. It aims to oblige the parties to conclude the main rental agreement. Complete and unfounded withdrawal is therefore not automatically possible if the preliminary agreement is formally valid (usually in writing, if required for the main agreement or desired by the parties) and sufficiently specific in terms of content.&nbsp;However, there are also scenarios that may justify withdrawal. If certain conditions for the conclusion of the main contract were specified in the preliminary rental agreement (e.g. the granting of a building permit for specific alterations by the tenant) and these conditions are not met, a right of withdrawal may arise. Withdrawal may also be possible if one party has been fraudulently misled or if there is a fundamental error.&nbsp;The consequences of an unjustified withdrawal from a preliminary rental agreement may result in claims for damages, depending on the agreement. This may include, for example, the costs incurred by the other party as a result of relying on the conclusion of the main agreement (e.g. advertising costs for a new search, planning costs). It is therefore advisable to define clear rules for possible withdrawal and its consequences when drafting a preliminary rental agreement. If such rules are not included and the preliminary agreement is binding, one party may even be able to sue for the conclusion of the main contract. In practice, however, the focus is more often on compensation.&nbsp;&nbsp;<h2 style="text-align:justify;">Rental agreement withdrawal: options after signing the contract</h2>Once the actual rental agreement has been signed by both parties – the tenant and the landlord – the situation becomes more complex. Swiss tenancy law does not provide for a general statutory right of withdrawal for rental agreements, as is the case with doorstep sales, for example. By signing the agreement, both parties confirm their intention to enter into the tenancy at the agreed terms and conditions. Unilateral withdrawal from the rental agreement by the tenant or landlord is therefore only possible under certain conditions.&nbsp;The simplest option, but one that depends on the goodwill of the other party, is the mutual termination of the rental agreement. If the tenant and landlord agree that the tenancy should not go ahead after all, they can terminate the agreement by mutual consent. It is strongly recommended that such a termination agreement be set out in writing and that all relevant points be regulated, such as any compensation or the assumption of costs already incurred.&nbsp;Another option provided by law for the tenant to be released from their obligations prematurely is to find a reasonable replacement tenant (Art. 264 OR). The replacement tenant must not only be willing to take over the rental agreement on exactly the same terms (rent, term of the agreement, etc.), but must also be objectively acceptable to the landlord. This means in particular that the replacement tenant must be solvent and there must be no justified concerns regarding the contractual use of the rental property. The landlord has a reasonable period of time to review the proposed replacement tenant. If the landlord rejects an objectively reasonable replacement tenant without good reason or does not respond within a reasonable period of time, the original tenant is released from their obligations. If the tenant cannot find a replacement tenant or cannot find a reasonable replacement tenant, they remain obliged to pay the rent until the next possible ordinary termination date, less any savings the landlord makes or fails to make by using the premises for other purposes.&nbsp;Specific provisions may also arise from the rental agreement itself, for example if contractual rights of withdrawal have been agreed for certain scenarios, although this is rarely the case in practice.&nbsp;&nbsp;<h2 style="text-align:justify;">Withdrawal from a rental agreement: special circumstances and reasons</h2>In addition to mutual agreement and the provision of a replacement tenant, there are special circumstances that may justify withdrawal. These are often linked to narrowly defined conditions. An important reason for withdrawal may be the existence of serious defects in the rented property at the start of the tenancy. If the suitability of the office or commercial space for the intended use is significantly impaired or even eliminated (e.g. massive water damage, lack of heating in winter, serious safety defects), and if the landlord has not remedied these defects despite being requested to do so and being given a deadline, the tenant may, under certain circumstances, withdraw from the contract in accordance with the rules on default or non-performance or give notice of termination without notice (Art. 258 para. 2 OR in conjunction with Art. 107/109 OR or Art. 259b lit. a OR). It is important to document the defects precisely and to follow the correct legal steps (notification of defects, setting a deadline for rectification). A minor defect does not usually justify withdrawal, but gives the tenant other rights such as rectification of defects, a rent reduction or compensation.&nbsp;Even fraudulent misrepresentation by the landlord regarding essential characteristics of the rental property may entitle the tenant to contest the contract and thus to withdraw from it (Art. 28 OR). Deception is deemed to have occurred if the landlord intentionally provides false information or conceals important facts that influenced the tenant's decision to conclude the contract (e.g. concealing an upcoming major construction site directly in front of the office windows, which would significantly restrict its use).&nbsp;The tenant must be able to prove the deception and its causality for the conclusion of the contract and contest the contract within one year of discovering the deception.&nbsp;Less common, but conceivable, are cases of material error (Art. 23 ff. OR). A fundamental error entitling the tenant to contest the contract exists if the tenant was mistaken about a fact which, in good faith, he could have regarded as a necessary basis for the contract in business dealings.&nbsp;For the landlord, the possibilities for unilateral withdrawal after signing the contract are also very limited and are usually restricted to serious breaches of contract by the tenant prior to the start of the tenancy (e.g. if it becomes clear before handover that the tenant is insolvent and cannot pay the first rent and deposit) or to specific, contractually agreed grounds for withdrawal.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion on withdrawal from a rental agreement</h2>Withdrawing from a rental agreement for office and commercial space in Switzerland is not a decision to be taken lightly. Once signed, a contract must generally be honoured (‘pacta sunt servanda’). The possibilities for withdrawal are clearly defined by law and contract and usually require special circumstances.&nbsp;In the case of a preliminary rental agreement, the binding nature and any withdrawal conditions should be carefully examined and, ideally, set out in writing. After conclusion of the main lease agreement, withdrawal is most likely to be achieved through mutual agreement with the other party or by finding a reasonable replacement tenant. Special reasons such as serious defects in the rental property upon handover or fraudulent misrepresentation may also justify withdrawal, but require careful documentation and compliance with legal requirements.&nbsp;In view of the potential financial consequences of an unjustified withdrawal or a disputed termination of the contract, it is advisable for tenants and landlords of office and commercial space to seek legal advice at an early stage. Clear communication and the search for fair solutions can often help to avoid lengthy and costly disputes. Careful review of the lease agreement before signing and awareness of one's own rights and obligations form the best basis for a successful tenancy.&nbsp;

Withdrawal from a rental agreement

Retail Space

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Find out how the flexible rental model with a base rent and variable portion works, what advantages it offers and what legal aspects need to be considered.

What is a turnover rent?

Examples of turnover rents

What is the percentage of sales?

Retail sales commission

Turnover-based rent for gastro

Legal particularities of Swiss tenancy law

Special features and pitfalls

Why turnover rent is worthwhile

Traditionally, commercial leases in Switzerland are often agreed as a fixed monthly amount. However, a flexible rental model is often desirable, especially in dynamic sectors such as retail or gastronomy: the turnover-linked rent. Instead of a fixed rent, a combination of a base rent (minimum rent) and a variable portion that depends on a percentage of the turnover generated is defined here. This model offers opportunities for both parties, but also entails certain risks and requires a prudent contract design. Below you will find a comprehensive overview of how turnover-based rent works, what the legal framework is and how this model plays out in practice.&nbsp;&nbsp;<h2 style="text-align:justify;">What is turnover-based rent?</h2>Turnover-based rent is a rental model in which the final rent is based, at least in part, on the tenant's turnover. Typically, this rent consists of two components:<ul><li>Base rent (minimum rent): a fixed amount that the tenant always pays, regardless of business performance. This base rent covers the landlord's most important costs and prevents the risk of no income at all if the tenant's sales are weak. &nbsp;</li><li>Turnover-dependent portion: A contractually specified percentage of the relevant turnover, which only comes into play if it is above the base rent. &nbsp;</li></ul>This means that the tenant always pays at least the agreed base rent. However, if revenues increase significantly, the rent also increases because the percentage share then becomes relevant. Legally, this model is supported by freedom of contract (Art. 19 of the Swiss Code of Obligations). Although the Swiss Code of Obligations has special rules for indexed and graduated rents, it does not have any for turnover-based rents. However, since the rent must be determinable, this hybrid form (base rent plus variable component) is in principle permissible. The statutory tenant protection (Art. 269 ff. OR) usually refers primarily to the base rent, while the turnover share in the current contract is largely subject to the negotiated risk sharing.&nbsp;&nbsp;<h2 style="text-align:justify;">Examples of turnover rents</h2>The following example illustrates the principle of flexible rent. Let's take a small shop in Zurich that has a monthly base rent of 5,000 francs. In addition, a percentage of 5 per cent of the monthly turnover is due if the turnover is high enough for 5 per cent of it to be over 5,000 francs. In quieter months, only the base rent applies, but in the event of higher turnover, the rent can increase. The landlord benefits from the success of his tenant, but at the same time protects himself with the base rent. The specific limit above which the percentage rent takes effect (here CHF 100,000 monthly turnover) acts as a break-even point. It is only above this turnover threshold that the landlord earns more than the minimum rent.&nbsp;&nbsp;<h2 style="text-align:justify;">How high is the percentage of turnover?</h2>There is no general answer to the question of how high this percentage usually is. The percentages are often based on the respective industry, the location and the margin structures of the business. In Swiss retail, values between 3 - 7% are found, and in highly frequented shopping centres it can easily be more. In the restaurant business, the rates are often in the range of 6-9%; for fast-food concepts with high customer frequency, up to 14% is possible. These higher values usually reflect the special quality of the location and the typical profit margins in this segment. As a general rule, the lower the base rent, the higher the percentage share is likely to be – and vice versa. &nbsp;It is important that the distribution of risks and opportunities remains fair and that the business idea is viable for both sides based on realistic assumptions. A comprehensive sales and cost calculation is therefore essential. Similarly, the tenants should bear in mind that high sales do not automatically lead to higher profits, as personnel costs or the cost of goods sold, for example, also increase.&nbsp;&nbsp;<h2 style="text-align:justify;">Retail sales</h2>Turnover-based rent is widespread in the retail sector in Switzerland, particularly in shopping centres. These are usually actively managed to achieve an attractive mix of sectors and high customer frequency. The landlord often sees himself as a partner to the tenant here, because both have an interest in increasing sales. In addition to the fixed basic rent, the sales generated during periods of strong sales can lead to a significantly higher rent, rewarding the landlord's investments in location marketing. &nbsp;It becomes more complex when in-store and online sales merge. With click-and-collect services or online orders that are picked up in-store, the question arises as to whether and how these sales are to be included. That is why a clear definition in the lease is essential. This is the only way to avoid disputes about which revenues are actually attributable to the retail store. &nbsp;&nbsp;<h2 style="text-align:justify;">Turnover-based rent in gastronomy</h2>The turnover-based rent model is also widespread in gastronomy and comes in different forms. The percentages are often in the mid to upper single-digit range. Turnover can vary greatly due to seasonal fluctuations, weather and changing trends. Accordingly, a flexible rent model that provides relief in slow months is attractive for restaurateurs. However, they also have to pay more during peak periods. Particularly for fast food concepts, double-digit percentages are not uncommon, since high sales per square metre are generated in prime locations. &nbsp;It is important to define the relevant turnover precisely: What happens to tips? Are revenues from delivery services added? Are commissions deducted? The treatment of cashless payments or online services (e.g. delivery platforms) should also be clearly defined in the contract so that both sides know which revenues apply as the basis for calculation.&nbsp;&nbsp;<h2 style="text-align:justify;">Legal peculiarities in Swiss tenancy law</h2>Although sales-based rent is not explicitly regulated in the Swiss Code of Obligations, it is based on the general freedom of contract (Art. 19 CO) and the requirement that the rent must be determinable. In the event of a dispute, the base rent can be challenged if it appears excessive. The variable portion, on the other hand, is considered a risk-sharing agreement that is difficult to challenge on the grounds of abuse.Some key points:<ul><li>Tenant protection (Art. 269 ff. OR): Usually only applies to the base rent. &nbsp;</li><li>Contestation of initial rent (Art. 270 OR): Within 30 days of taking over the property, the tenant can also have the turnover rent component checked for unfairness. &nbsp;</li><li>The notice periods, rights of retention and other provisions apply as they do for conventional commercial leases. &nbsp;</li></ul>Because the law does not provide any specific rules for turnover-based rents, all the details – from the definition of turnover to reporting and auditing obligations and possible operating obligations – must be contractually specified. Ambiguously formulated clauses are a common cause of conflict.&nbsp;&nbsp;<h2 style="text-align:justify;">Special features and pitfalls</h2>A well-drafted contract is crucial for turnover-based rent. Since variable rent is not standardised by law, misunderstandings may arise if the types of revenue included in the calculation are not precisely defined. The tenant's obligation to disclose sales figures can also be tricky because it requires deeper insights into internal company data. The landlord will usually want to be granted the right to audit the tenant's books to ensure that no sales are being concealed.Particular stumbling blocks:<ul><li>asymmetrical information: the tenant knows all the revenues in detail, while the landlord has to rely on the reported figures. &nbsp;</li><li>limited privacy: since the tenant may have to disclose business data, there may be concerns about trade secrets. &nbsp;</li><li>Proportion of online business: In multi-channel models, complex questions arise regarding the allocation of sales. &nbsp;</li><li>Base rent as a minimum cost block: This helps the landlord to cover fixed costs, but can be a burden for the tenant in bad times. &nbsp;</li></ul>As already mentioned, both sides should also bear in mind that sales growth does not always mean higher profits on a one-to-one basis, since costs for personnel and raw materials usually rise in parallel. &nbsp;<h2 style="text-align:justify;">Why turnover rent is worthwhile</h2>Despite the risks and possible conflicts mentioned above, turnover rent does have its advantages. It ensures a certain degree of risk sharing: when business is slow, tenants are relieved, and when sales are good, the landlord benefits. In sectors with highly fluctuating demand – such as seasonal businesses or in gastronomy and retail – this is often a sensible solution. Furthermore: &nbsp;<ul><li>Shared interest: Both sides have a specific interest in developing the business in the best possible way. The landlord can actively invest in marketing in a shopping centre or restaurant strip to increase the turnover of all tenants, from which he benefits directly in the turnover-based rent model. &nbsp;</li><li>Location promotion: The variable component often motivates landlords to make their property attractive (e.g. good accessibility, modernised building, advertising campaigns). &nbsp;</li><li>Predictable base rent: The minimum amount ensures that the landlord receives a calculable base amount, while the tenant knows that he only pays more above a certain turnover level. &nbsp;</li></ul>In this respect, a well-designed turnover rent can create a win-win situation in which both parties maintain not just a pure rental agreement but a kind of partnership.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>Turnover rent is particularly popular in Switzerland in sectors with fluctuating demand and high margin pressure. It offers flexibility but also requires a thorough contractual design, as the Swiss Code of Obligations does not provide any detailed specifications here. Essentially, it combines a base rent with a variable, turnover-dependent component that only takes effect above a defined break-even point. If the business is successful, the payments increase, compensating the landlord for the shared risk. At the same time, tenants are not burdened by an excessive fixed rent during bad periods. &nbsp;It is important to clearly define all the details in the contract, from the exact definition of turnover to audit rights, reporting deadlines and possible operating or competition protection clauses. For tenants, the affordability of the base rent is crucial, as it represents an existential financial floor. Landlords should bear in mind that they will benefit in the long term from a competent, successful tenant if they realistically assess the tenant's sales potential and agree fair conditions. In the long term, a sales-based rent can be a real win-win solution that serves the interests of both sides and opens up new opportunities in demanding, highly competitive markets.&nbsp;

Definition and examples of turnover rent

Office

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Smoke detectors in offices – compulsory or sensible protection? In Switzerland, there are no standardised regulations regarding the obligation to install smoke detectors in commercial premises.

Legal basis and cantonal differences

Cantonal fire protection regulations.

Employer liability and duty of care

Insurance cover and financial aspects

Practical advantages of smoke detectors in the office

Recommendations for installation and maintenance

Smoke detectors in offices – compulsory or sensible protection?

Many business owners, landlords and employers are wondering whether smoke detectors are mandatory in offices. The answer to this question is not a simple ‘yes’ or ‘no’. In Switzerland, there is currently no standardised national regulation for the installation of smoke detectors in office and commercial premises. However, this does not mean that smoke detectors are unimportant or even superfluous in offices. Rather, it is worth taking a closer look at which regulations apply, when there is an obligation, and why fire protection measures generally make sense.&nbsp;&nbsp;<h2 style="text-align:justify;">Legal basis and cantonal differences</h2>In Switzerland, there are no nationwide regulations regarding the mandatory use of smoke detectors. Responsibility for fire safety regulations lies with the individual cantons. As a result, the regulations on this topic vary depending on the location of the building and the type of use. While some cantons have binding regulations that explicitly require smoke detectors in commercial premises, other cantons primarily rely on recommendations and the personal responsibility of businesses.&nbsp;Business owners should therefore always contact the cantonal buildings insurance company or the relevant fire protection authority for binding information for their location. This avoids uncertainty and ensures that all legal requirements are met.&nbsp;&nbsp;<h2 style="text-align:justify;">Cantonal fire protection regulations</h2>Cantonal fire protection regulations are usually based on the guidelines of the <a href="https://www.bsvonline.ch/de">Association of Cantonal Fire Insurers (VKF)</a>. These guidelines specify the conditions under which smoke detectors must be installed and in which buildings. In general, smoke detectors are mandatory in particular for buildings with an increased risk of fire. Examples include production facilities, warehouses with hazardous substances or buildings with a large number of people, such as hotels or shopping centres.&nbsp;For ordinary office buildings, especially pure administrative buildings, a general obligation to install smoke detectors and comply with other fire safety regulations is not necessarily required. Nevertheless, it is important to note that in larger office complexes, especially with mixed or special use (e.g. office space next to production facilities), stricter regulations may apply. Therefore, landlords and companies should check individually whether special regulations apply in their case. &nbsp;<h2 style="text-align:justify;">Liability and employer's duty of care</h2>Regardless of whether smoke detectors are mandatory or not, employers and building owners have a responsibility to protect their employees and customers. This duty of care arises from the Labour Act and the Code of Obligations, which oblige entrepreneurs to minimise risks for employees. This also includes measures for the prevention and early detection of fires.&nbsp;In this context, smoke detectors are a crucial tool. Smoke detectors provide early warning of danger, can save lives and significantly reduce property damage. Even if the installation of smoke detectors is not legally mandatory, neglecting these measures can have negative consequences in the event of damage – not only materially, but possibly also in the form of liability claims against the employer or building owner. &nbsp;<h2 style="text-align:justify;">Insurance cover and financial aspects</h2>When it comes to fire safety measures, many business owners think not only of legal requirements and safety, but also of economic aspects. The fact is that the use of smoke detectors in offices is viewed positively by insurance companies. Businesses that take proactive fire safety measures often benefit from more favourable insurance terms or improved risk ratings.&nbsp;It is therefore advisable to check with your insurance company directly to see if installing smoke detectors in office spaces can have a positive influence on insurance premiums or the scope of coverage. Even if there is no explicit requirement, their use can thus be financially worthwhile in the long term. &nbsp;<h2 style="text-align:justify;">Practical advantages of smoke detectors in the office</h2>In addition to the legal and economic considerations, installing smoke detectors in office spaces has tangible practical advantages. Especially in offices where there is a lot of technical equipment such as computers, printers or photocopiers, there is an increased risk of smouldering fires caused by defective electrical appliances or overheated components.&nbsp;Smoke detectors detect smoke early on and sound the alarm, allowing employees to react in time and leave the building safely. The earlier a fire is detected, the more likely it is that major damage can be prevented. Smoke detectors can be crucial for alerting the fire and rescue services in good time, especially at night or at weekends when there are no people in the office.&nbsp;&nbsp;<h2 style="text-align:justify;">Recommendations for installation and maintenance</h2>For companies that want to install smoke detectors, there are clear recommendations regarding the selection of devices and their placement. Networked smoke detectors that alert all rooms simultaneously in the event of a fire are optimal. These systems are particularly effective in larger office complexes or multi-storey buildings.&nbsp;Regular maintenance of the smoke detectors should not be forgotten either. Batteries should be checked or replaced and the functionality of the devices checked at least once a year. Modern smoke detectors with long-life batteries offer the advantage of being maintenance-free for several years before they need to be replaced. &nbsp;<h2 style="text-align:justify;">Smoke detectors – compulsory or sensible protection?</h2>Although installation is not explicitly required by law in many cases, smoke detectors are indispensable in practice. The legal requirements vary greatly from canton to canton, so it is advisable to check with the relevant authorities about the individual situation.&nbsp;Regardless of the mandatory issue, there is much to be said for installing smoke detectors in the office. In addition to protecting employees and customers, minimising liability risks and possible financial damage caused by fires is an important factor. Companies that proactively implement these measures signal responsibility and create a safe working environment.&nbsp;In conclusion, even if there is no explicit obligation to install smoke detectors in your office, you are investing in safety, trust and, in the long term, the economic success of your company by installing smoke detectors. &nbsp;

Are smoke detectors mandatory in offices?

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Making offices accessible is not only the ethical thing to do, it also makes sound business sense. This article shows how organisations can create more efficient and inclusive working environments by making their premises accessible.

Accessibility as a success factor

Legal framework in Switzerland

How do you create a barrier-free office?

Advantages for companies and their employees

Typical accessibility measures

Design of a disability-friendly workplace

Meaningful technologies and digital accessibility

Breaking down barriers and prejudices

Practical tips for getting started

The world of work is changing. Modern companies are increasingly keen to ensure that their offices are not only functional, but also welcoming and inclusive. This is precisely where a barrier-free office comes in: it creates optimal conditions for all employees and visitors, regardless of physical limitations or disabilities. In Switzerland, there are clear guidelines and recommendations on how to design a barrier-free office. But what does that mean in practice? How is a disability-friendly office different from a traditional office? And why is accessibility in office buildings so crucial for long-term economic success? This article shows how companies benefit from inclusive workspaces and what to look out for when implementing them.&nbsp;&nbsp;<h2 style="text-align:justify;">Accessibility as a success factor</h2>Accessibility means that an environment, service or product can be accessed and used without any particular difficulties. However, working in an accessible office goes beyond mere accessibility. It not only creates better conditions for people with physical disabilities, but also has a positive effect on older employees, people with temporary injuries and even the comfort of healthy people. For example, an accessible infrastructure makes it easier for parents with strollers, delivery people or employees with heavy packages to move around the building. When all entrances, paths and rooms are easily accessible, it increases both efficiency and satisfaction for everyone involved. &nbsp;For a long time, accessibility in the context of work was considered to be merely a social or ethical issue. However, there is now an awareness that an office that is accessible to people with disabilities also has economic benefits. A study by the European Commission showed that companies that actively promote inclusion and adapt their workplaces accordingly experience fewer sick days and higher employee satisfaction. Employees who feel comfortable in their working environment are more productive and remain loyal to the company for longer. A barrier-free office is therefore not only a matter of fairness, but can also contribute to increasing a company's value.&nbsp;&nbsp;<h2 style="text-align:justify;">Legal framework in Switzerland</h2>In Switzerland, laws and standards govern the requirements for barrier-free buildings and workplaces. The central legislation here is the<a href="https://www.edi.admin.ch/edi/de/home/fachstellen/ebgb/recht/schweiz/behindertengleichstellungsgesetz-behig.html"> Disability Discrimination Act (DDA)</a> and the standards of the Swiss Society of Engineers and Architects (SIA), in particular<a href="https://hindernisfreie-architektur.ch/normen_publikationen/sia-500/"> SIA standard 500</a>. Among other things, this defines minimum requirements for the accessibility of buildings, corridors, toilets and work areas. Many companies are wondering to what extent they are legally obliged to ensure accessibility. The following applies: new buildings and extensive conversions must comply with the relevant requirements. Existing buildings should also be retrofitted if it is technically and economically feasible. &nbsp;With these standards and laws, legislators want to promote equality for people with disabilities. In many cantons, investments in barrier-free conversions are even supported by funding programmes. Employers are obliged to prevent discrimination and to provide all employees with equal access to their workplace. Awareness that this is more than just a formality is growing steadily. Companies that address the issue at an early stage benefit from clear structures and smooth processes – even if there are no legal requirements yet. In the long term, it pays to plan an accessible office and thus take future building standards into account.&nbsp;&nbsp;<h2 style="text-align:justify;">How do you create an accessible office?</h2>If you want to set up a barrier-free office, you should consult experts at an early stage. Architects, occupational therapists and specialist planners for accessibility can work closely with those responsible in the company to create a concept that takes into account the needs of all employees. The starting point is usually a thorough inventory of the existing office building: are the entrances wide enough? Are there thresholds or steps that make it difficult to pass? Is the lift equipped with Braille or does it have acoustic floor announcements? Where are the accessible toilets and washrooms? Which walkways are most frequently used and how can they be optimised?&nbsp;Spatial design is an essential factor in ensuring accessibility in an office building. Open spaces and wider aisles make it easier to find your way around. Clear markings and high-contrast signage help visually impaired people to navigate. This is not only important for wheelchair users, but also for people with visual or hearing impairments. Good acoustic planning is important so that employees can communicate in meeting rooms without disturbing echo effects. Special induction loops can be installed for people with hearing disabilities so that they can follow meetings more easily.&nbsp;In addition, a disability-friendly office should not just be about pure functionality. Accessibly designed rooms should convey a pleasant atmosphere in which everyone feels comfortable. This includes well-thought-out lighting that is neither blinding nor too dark, but also a friendly colour scheme and sufficient seating options. A multitude of small details can make all the difference: smooth-running doors, height-adjustable desks and easily accessible shelves are just as important factors as non-slip floor coverings or sufficient space between individual workstations.&nbsp;&nbsp;<h2 style="text-align:justify;">Benefits for companies and employees</h2>An accessible office not only signals diversity and openness to the outside world, but also increases an employer's attractiveness for qualified applicants. Companies that actively promote inclusion often have better employer branding. People with disabilities who work in an environment that takes their needs into account can optimally develop their abilities and better contribute to the team. This strengthens the sense of belonging and prevents exclusion. Accessibility can also be a decisive quality feature for customers, business partners and visitors. If a building can be reached and used without problems, appointments are more likely to be perceived as pleasant, which has a positive effect on the company's image. &nbsp;The financial side should not be underestimated either. Accessibility increases the long-term value of a property because it remains usable in the future and reduces conversion costs. Companies that plan for accessibility in office buildings are not faced with costly retrofits when their personnel structure changes. Avoiding unnecessary steps and narrow doorways also helps to prevent injuries. This results in greater safety, which is reflected in lower accident and illness rates. Ergonomic aspects also play a role: a height-adjustable desk not only makes life easier for people in wheelchairs, but also for employees who want to switch between sitting and standing. &nbsp;Furthermore, barrier-free office spaces create a climate of appreciation that has a positive effect on work ethic. Employees feel taken seriously when their individual needs are taken into account. This applies not only to people with disabilities, but to everyone who benefits from a working environment that is both disability-friendly and humanely designed. As a side effect, it can promote innovative ability. The more diverse the team, the broader the perspectives when finding solutions. &nbsp;<h2 style="text-align:justify;">Typical accessibility measures</h2>Many elements of an accessible office are relatively easy to implement. These include entrances without steps or ramps that allow for sufficiently wide doors and corridors. Height-adjustable desks have long been standard in many modern offices because they are healthier and more flexible not only for wheelchair users, but for all employees. Acoustic and visual orientation aids that help people navigate through the building also contribute to making an office barrier-free. Visual guidance systems with clear contrasts and comprehensible pictograms are suitable for people who are visually impaired, while hearing-impaired people can benefit from optical signalling systems. &nbsp;A barrier-free toilet is characterised by wheelchair-accessible space and handles that make transfers easier. Washbasins should be wheelchair-accessible and mirrors should be at a suitable height. These simple adjustments are often the first step towards making a building more attractive. In the case of new buildings and major renovations, forward-thinking planning helps to ensure that potential issues are not overlooked. Ideally, the architecture should be designed with different user groups in the building in mind. This helps to eliminate tripping hazards and narrow passageways from the outset.&nbsp;&nbsp;<h2 style="text-align:justify;">Designing a workplace for people with disabilities</h2>A disability-friendly office is not just about wheelchair-accessible corridors. Equally important is the individual design of the workplace. For example, employees with visual impairments can benefit from a special screen magnifier or keyboards with tactile markings. Adequate lighting also helps to better manage visual tasks. For people with hearing disabilities, light signals on telephones or amplification technology for meetings can help. Those who are confined to a wheelchair may need an electrically height-adjustable work surface so that the computer or work materials can be placed at a comfortable height. Positioning within the office should also be considered so that there is enough room to move. &nbsp;Another aspect is the accessibility of break rooms, kitchens and meeting zones. In an inclusive working environment, all areas of the office belong to the employees – a separate, secluded room for people with disabilities, on the other hand, only promotes exclusion. Accessibility means participation and exchange at eye level. A good mix of open and closed structures gives all employees the opportunity to either withdraw or integrate into the common rooms. So, when designing a barrier-free office, there can be no compromise on integration. The focus is on people, and their needs shape the layout and furnishings.&nbsp;&nbsp;<h2 style="text-align:justify;">Useful technologies and digital accessibility</h2>Digitalisation is having a significant impact on how we work in the office. A barrier-free office therefore also includes digital accessibility. Programs, applications and means of communication must be accessible to all users. This includes, for example, ensuring that websites, portals and platforms used in the company meet accessibility standards. Screen reader support, scalable font sizes or subtitles for video conferencing are examples of what digital inclusion can look like. In many cases, adjustments can be made relatively easily. When introducing new software, it is advisable to check at an early stage whether it has been developed to be accessible. &nbsp;Assistive technologies open up additional opportunities. Voice recognition software enables people with motor impairments to operate a computer by voice. Audio descriptions make it easier for visually impaired people to understand presentations or video content. Targeted training of the workforce creates acceptance and understanding. Employees who do not personally rely on aids can learn to be considerate and offer support if necessary. This leads to better communication and strengthens the team spirit.&nbsp;&nbsp;<h2 style="text-align:justify;">Overcoming obstacles and prejudices</h2>Some people still have reservations about accessibility measures. They mistakenly assume that a disability-friendly office is very expensive or that the design will suffer as a result. It is true that adapting existing buildings can incur additional costs, but these investments often pay off in the long term. Many accessible design principles are now firmly anchored in modern architecture and interior design. Form and function do not contradict each other, but ideally complement each other. Simple, well-thought-out solutions are both aesthetic and practical. What's more, barrier-free construction creates added value for everyone, not just for people with disabilities.&nbsp;Another misconception is that only large corporations have the means for barrier-free conversions. Small and medium-sized companies can also implement improvements step by step. It often helps to set up a disabled-access toilet on one floor and to ensure that the lift works. Even small things like non-slip rugs and well-placed handrails significantly increase safety and comfort. Those who work in a smaller office building can exchange ideas with specialist departments or interest groups and receive support for implementation. It is important to take the issue seriously and develop a plan for achieving the greatest possible accessibility with the available resources.&nbsp;&nbsp;<h2 style="text-align:justify;">Practical tips for getting started</h2>Companies that want to make their office barrier-free should first determine the status quo. A tour of the building from the perspective of a wheelchair user or a person with visual impairment can be instructive. It reveals where barriers lurk and how serious they are. The second step is to ask employees about their needs. People who have disabilities themselves or have friends or relatives with disabilities often provide valuable input. External experts in barrier-free construction can also provide initial recommendations at a low cost with a short audit. This results in a catalogue of measures that can be implemented step by step according to priority and budget. &nbsp;At the same time, you can check whether your IT infrastructure is barrier-free in terms of software and hardware. It is worth testing certain tools and, if necessary, considering alternative programmes that are more adaptable. Training employees in the basics of accessibility helps to reduce fear and promote understanding. If a company openly communicates that accessibility in the office building is a stated goal, it has a motivating effect and shows that it is working for everyone in the team. Transparency and co-determination ensure that the workforce supports the planned measures.&nbsp;&nbsp;

Barrier-free office: How inclusive design strengthens companies

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Cancelling a lease on business premises in Switzerland requires a sound knowledge of tenancy law, deadlines and contractual provisions.

Commercial property law Switzerland

Period of notice for business premises

Landlord terminating a commercial lease

Tenant terminating a commercial lease

Contract design

Practical tips

Terminating a commercial lease is one of the more complex issues in Swiss tenancy law. Different interests, specific legal regulations and a multitude of factors that both landlords and tenants have to take into account make the process more difficult. In-depth knowledge of the framework conditions is required to find a legally compliant, fair and economically sensible solution. &nbsp;Time and again, it has been shown that forward-looking planning and transparent communication between the contracting parties can effectively minimise misunderstandings and conflicts. Particularly in the case of commercial space, there is often a close interaction with business processes, which is why a termination not only affects the pure contractual relationship, but also business decisions, customer contacts and supply chains. For this reason, it is advisable to clarify the contractual and legal situation at an early stage and to consider possible follow-up questions.&nbsp;&nbsp;<h2 style="text-align:justify;">Commercial property law in Switzerland</h2>The law of commercial leases in Switzerland differs in some respects from residential leases, although both are subject to the general provisions of the Swiss Code of Obligations (OR). The main focus of commercial tenancy law is on issues relating to the purpose of the lease, leasehold improvements, ancillary costs and protection against competition. The statutory provisions for the protection of tenants are generally less extensive for commercial premises than for residential premises, which is particularly evident with regard to notice periods, protection against termination and rent increases. &nbsp;However, <a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#part_2/tit_8">Articles 253 et seq. of the Swiss Code of Obligations (OR</a>) also apply to commercial leases. A distinction is made between fixed-term and open-ended contracts. In the case of fixed-term leases, the tenancy automatically ends at the end of the agreed period if no contract extension is negotiated. In the case of open-ended rental contracts, a formal notice of termination is required. Both the statutory minimum information and formalities (e.g. official form in certain cantons) must be observed.&nbsp;In a business context, the question of whether, for example, the tenant has made structural changes that have to be reversed also plays an important role. In some cases, this is already regulated in the rental contract to avoid later disputes. The purpose of the business and any changes to it – for example, new business activities that were not initially agreed in the lease – can also affect the tenancy. At the same time, the Swiss legal system has a rather liberal approach. Business people are generally considered to be more risk-aware and informed than private tenants, which is why the legislature expects companies to freely negotiate contractual agreements to a certain extent. &nbsp;Anyone dealing with commercial leases should familiarise themselves with the content requirements for commercial leases, the cantonal provisions on termination and the different protective provisions compared to residential leases. Carefully reading the existing lease and seeking professional advice can prevent conflicts and help clarify important points.&nbsp;&nbsp;<h2 style="text-align:justify;">Period of notice for commercial premises in Switzerland</h2>The notice period for commercial premises in Switzerland is a key point that must be carefully observed for any termination. According to Article 266a ff. of the Swiss Code of Obligations, the notice period for commercial premises differs from that for residential premises. While a notice period of three months generally applies to apartments (unless otherwise contractually agreed), the statutory notice period for commercial premises is usually six months. This longer period takes into account the special requirements for conducting business. When moving or closing a business, companies often have to inform suppliers, customers and employees, sell off inventory in a timely manner or look for new premises and adjust contracts.&nbsp;However, in many cases the parties can contractually agree on longer or shorter notice periods. In certain industries in particular, a shorter period is required so that companies can remain flexible. Sometimes a longer period is preferred, for example if conversions or industry-specific permits are tied to the location. Nevertheless, any contractual deviation must comply with the legal requirements. Agreements that unreasonably disadvantage the tenant may be invalid, depending on the individual case. &nbsp;Another important aspect concerns the termination dates. Unless otherwise specified, a termination can be declared in accordance with the Swiss Code of Obligations at the end of a six-month rental period. However, in many cantons (e.g. Zurich), customary termination dates (e.g. end of March or end of September) or contractually agreed dates must be observed. Anyone who is dependent on observing a specific notice period should check their rental contract carefully and calculate deadlines correctly. If there are errors in calculating the notice period, the termination may be late, which can lead to an automatic extension of the lease. &nbsp;In any case, it is advisable to comply with formal requirements (e.g. registered letter, official form in certain cantons). If the notice of termination is not delivered correctly, this can lead to the declaration being invalid. The signature of all authorised parties – for example, in the case of a company with several shareholders – is also essential to make the termination legally effective.&nbsp;&nbsp;<h2 style="text-align:justify;">Termination of business premises by the landlord</h2>A termination of the business premises by the landlord can have various reasons. Often, there is a personal need when the landlord needs the property for the expansion of his own business or when he wants to sell the building and terminate the lease in advance. Conflicts over rent or frequent violations of contractual obligations by the tenant (e.g. late payment, improper use of the premises) can also give rise to termination. &nbsp;But even if the termination appears justified, the landlord must comply with the legal and contractual requirements. If a minimum term has been agreed in the rental contract, an ordinary termination during this period may be excluded. In this case, only an extraordinary termination for serious breaches of contract or other important reasons remains. But here, too, clear evidence of the breach of duty must be provided and the tenant must generally be given a reasonable period of time to rectify the problems. &nbsp;In practice, when a landlord terminates a lease, disputes often arise regarding the so-called protection against dismissal, which applies in certain situations. Although the protection for business premises is less strict than for residential premises, an abusive termination can still be contested. For example, a termination is considered abusive if it is only issued to force the tenant to accept an excessive rent increase. In such cases, the tenant has 30 days in which to appeal to the arbitration authority against the termination. &nbsp;It is therefore important for the landlord to find out in advance about the applicable provisions and, if necessary, to seek legal advice. In many cases, it is also advisable to find an amicable solution with the tenant, for example by helping them to find alternative premises or offering financial compensation. An amicable settlement can avoid lengthy proceedings and the associated costs.&nbsp;&nbsp;<h2 style="text-align:justify;">Termination of business premises by the tenant</h2>When terminating a commercial lease, tenants usually have economic reasons for doing so. Perhaps the location is no longer profitable, the business is closing or needs more space. In these cases, the tenant can terminate the lease by observing the contractual or statutory notice period. The formal requirements must also be observed here. &nbsp;It is more difficult if a tenant wishes to withdraw from the contract prematurely. In this case, the tenant has the right to find a suitable replacement tenant, provided that the tenancy agreement does not state otherwise. The replacement tenant must be willing to assume the tenancy relationship under the same conditions, for example, to accept the same rent and the same contract duration. If the proposed successor appears solvent and willing to honour the contract, the landlord must accept them as a tenant. If the landlord does not accept the proposed successor, the previous tenant's obligation to pay ends on the replacement tenant's move-in date.&nbsp;However, the search for a suitable new tenant should not be taken lightly. Particularly in the case of special business premises with industry-specific requirements or high rents, it may take some time to find a suitable candidate. In addition, in certain cases a landlord may have justified doubts about the creditworthiness or business concept of a new tenant and refuse to allow the takeover. If this results in a dispute, the courts may have to decide whether the proposed replacement tenant was acceptable.&nbsp;It is therefore advisable for the tenant to contact the landlord at an early stage and to be transparent about the steps planned. Open communication makes it easier to find solutions. You should also not forget the dismantling of any structural changes or the dismantling of tenant improvements. An explicit passage in the lease can clarify what needs to happen when you move out. If such a provision is missing, there are sometimes disputes about whether or not the tenant has to return the premises to their original condition.&nbsp;&nbsp;<h2 style="text-align:justify;">The importance of a well-thought-out contract</h2>Regardless of which party gives notice, the lease forms the basis for the legal dispute. This document should not only clearly regulate the term and rent, but also include questions regarding notice periods, renovation obligations and extensions. Since commercial tenancy law in Switzerland is relatively flexible, it is advisable to carefully include all the crucial points in the contract. This will help to avoid many conflicts later on.&nbsp;The legal minimum standards and cantonal requirements should also be known. Depending on the canton, there may be certain differences in terms of formal requirements or official forms. If this is ignored, it can lead to a termination being ineffective. It is also wise to include provisions in the lease regarding the procedure for premature termination or in the event of misconduct on the part of the tenant. Clear wording makes it easier for both parties to recognise and enforce their rights. Tenants and landlords should be aware that while Swiss tenancy law encourages freedom of contract, in the event of a legal dispute, the contract will always be examined for possible abuse or lack of good faith. Unilaterally disadvantageous clauses can be contested under certain circumstances.&nbsp;&nbsp;<h2 style="text-align:justify;">Practical tips for a smooth termination</h2>A termination is always an exceptional situation that can have an impact on everyone involved. Those who prepare thoroughly reduce the potential for conflict. Above all, it is important to proceed in a fair and legally compliant manner. Landlords who can prove beyond doubt that a termination is lawful strengthen their position and avoid trouble. Tenants who respect deadlines and contractual provisions stand a good chance of reaching an amicable solution and maintaining a positive working relationship with the landlord – especially if they wish to rent commercial premises again in the future. &nbsp;It is advisable to collect all the necessary documents and clarify your own situation at an early stage. Tenants should know exactly whether they want to find a replacement tenant or whether they want to terminate the contract properly with effect from the next possible date. Landlords, on the other hand, should assess whether a personal need is actually legally valid, whether there could be a risk of abusive termination or whether it would be better to opt for an amicable solution. In many cases, differences of opinion can be quickly resolved if both sides clearly state their interests.&nbsp;Switzerland offers a range of arbitration services where you can get legal advice. These authorities or municipal agencies are points of contact before it comes to costly legal proceedings. Particularly in the case of business premises, swift mediation can help to clarify disputes and avoid high costs and delays. If you are unsure about complex issues, it is best to consult a specialised lawyer or an expert in property law. Although this involves costs, it helps to avoid ill-considered steps that could ultimately lead to even higher expenses.&nbsp;

Cancellation of business premises in Switzerland

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What is meant by the term commerce? Find out everything you need to know about the definition, legal forms and important requirements for companies.

Definition of commerce

Commercial enterprise: legal classification

Characteristics of a commercial enterprise

Examples of commercial enterprises

Differentiation: commerce, profession and hobby

Offices and commercial space

Registering the business

Tax and social security aspects

The definition of a commerce is a key issue for anyone involved in commercial activities in Switzerland. It doesn't matter whether you are opening a new business, expanding an existing company or simply want to find out about the legal basis. As soon as an economic activity is carried out with the intention of making a profit, it falls under the term ‘trade’ in most cases. This article explains what exactly this entails, why it is important to distinguish it from other activities such as freelancing or hobbies, and how this classification affects you in practice. We also shed light on the role of commercial space, offices and other business properties that are essential for smooth operations.&nbsp;&nbsp;<h2 style="text-align:justify;">Commercial Definition: A basic overview</h2>The definition of a business encompasses all economic activities that are geared towards generating a sustainable profit and are visible to the outside world. In many cases, this definition is closely linked to formal entry in the commercial register, at least once a company reaches a certain size. For smaller businesses, there may be some exceptions, for example if certain turnover thresholds are not exceeded or the activity is only carried out as a secondary occupation.&nbsp;In Switzerland, the term ‘trade’ is not comprehensively regulated in a single law. Instead, the legal provisions arise from a combination of civil law, tax law and trade law. It is generally assumed that any actively pursued, planned activity that is intended to be permanent and carried out with the intention of making a profit is to be classified as a trade. This interpretation is essential because it lays the foundation for determining whether there is an obligation to keep double-entry books, whether social security requirements must be met and in what form registration with authorities such as the commercial registry office takes place.&nbsp;In everyday life in Switzerland, you come across a large number of smaller businesses that are active in different sectors, from craft businesses to catering establishments to online shops. Anyone who decides to start their own business must not only fulfil tax obligations, but also deal with aspects such as labour law, tenancy law and insurance. The latter is particularly important in order to be covered in the event of damage and not to take on possible liability risks without thinking.&nbsp;&nbsp;<h2 style="text-align:justify;">Definition of a business: the legal classification</h2>A commercial enterprise can be most easily understood as the concrete implementation of commercial activities. While the word ‘trade’ describes the general character of an economic activity, the term ‘commercial enterprise’ refers to the organisational unit in which this trade is carried out. A commercial enterprise can thus be a sole proprietorship that manufactures products in a small workshop, but also a large corporation that engages in international trade.&nbsp;The legal classification of a commercial enterprise often depends on factors such as the size of the company, its legal form and the industry in which it operates. Depending on the nature of the company, additional requirements may arise. For example, certain industries require an official licence, as may be the case in the catering industry or in skilled trades that involve safety risks. In addition, further regulations must be observed in some cantons, for example in the area of environmental protection or noise control, if production and warehousing are relevant.&nbsp;In Switzerland, the choice of legal form for the business is also an important step. A sole proprietorship is comparatively easy to set up and does not require a specific share capital, but it entails higher personal liability risks. A limited liability company or a joint-stock company, on the other hand, require a certain minimum capital and a formal establishment, but limit liability to the company's assets. This decision needs to be well considered, as it can have long-term consequences for company management, access to investors and, not least, the choice of workplace – especially if you are interested in your own office or commercial space.&nbsp;&nbsp;<h2 style="text-align:justify;">Characteristics of a commercial enterprise</h2>When considering whether a company is commercially active, outsiders often look for certain characteristics that can be quickly identified in everyday life. One decisive factor is the intention to make a profit. As long as a company aims to generate regular and sustainable income, it typically falls under the commercial concept.&nbsp;Another characteristic of a commercial enterprise is its independence: commercial enterprises operate independently on the market, conclude contracts in their own name and bear the economic risk themselves. This independence means that the business is not controlled by a higher authority and does not carry out pure contract work as a dependent activity. In addition, there is the aspect of participation in commercial trade. A commercial enterprise presents itself to the outside world, whether through advertising, a website, a retail store or customer service. The organisational structure can also provide clues. For example, commercial enterprises often employ staff, maintain their own business premises and handle financial transactions and tax matters on their own behalf. In some sectors, however, a sole proprietor without employees can also run a commercial enterprise – the important thing is that all the other characteristics mentioned above are fulfilled.&nbsp;&nbsp;<h2 style="text-align:justify;">Commercial enterprises</h2>The economy in Switzerland is very diverse, and this is also reflected in the examples of commercial enterprises. Traditionally, the first thing that comes to mind is perhaps skilled trade businesses: carpentry, bakeries or painting companies are classic examples of commercial enterprises. They work independently, market their services directly and generate income by providing services or selling products. The same applies to catering establishments such as restaurants, cafés or takeaways. They are often subject to additional regulations with regard to hygiene, licences for serving alcohol and working hours. This type of business is also clearly commercial because it operates on a permanent basis and with the intention of making a profit, and actively participates in commercial transactions. In addition, many new business models have emerged in the digital age. Online shops that sell goods on the internet are just as much considered commercial enterprises as traditional retail stores. Even digital services – such as web design, online marketing or software development – are often provided on a commercial basis, provided they are carried out systematically and with the intention of making a profit. This clearly shows how broad the spectrum of commercial activities has become.&nbsp;Another area that is often underestimated is consulting and coaching services. Those who sell their professional expertise in the form of consulting are in many cases operating commercially, especially if a formal corporate structure has been created for this purpose and the activity is carried out on a large scale. However, in such cases there may be overlaps with the status of a freelancer – although this classification is regulated differently in Switzerland than in Germany, for example.&nbsp;<h2 style="text-align:justify;"> Differentiation: commerce, profession and hobby</h2>In the Swiss legal system, a distinction is made between self-employment and dependent employment, but a strict separation between trade and freelance work is more common in other countries. Nevertheless, the question of how to distinguish between the two is still relevant when operating in Switzerland. While the definition of a trade is primarily based on profit orientation and market participation, personal work input and special qualifications often play a central role in the liberal professions. &nbsp;Artistic activities or journalistic work cannot always be clearly categorised as a trade. Often, it is more of a personal, artistic-creative service. For example, someone who only occasionally pursues a hobby and generates little turnover from it does not usually fall into the commercial category as long as there is no sustained intention to make a profit. &nbsp;Nevertheless, it is worth taking a close look at your own activities, even if they appear to be on a small scale. As soon as regular sales are made and a certain level of professionalism is attained – for example, through your own marketing, a website, logo, business cards or similar – the activity moves closer to being a commercial enterprise. Particularly with regard to tax and social security obligations, it is advisable to obtain information at an early stage in order to avoid unpleasant surprises.&nbsp;&nbsp;<h2 style="text-align:justify;">Offices and commercial space: important for business operations</h2>Anyone running a business usually also needs suitable premises. This is where our main area of activity comes into play: renting office and commercial space in Switzerland. Choosing the right location is of great importance for successful business operations. A central location, good accessibility by public transport and sufficient space to develop your own business idea are factors that can make the difference between success and failure in the long term.&nbsp;Furthermore, the spatial conditions also influence the company's external image. Welcoming customers or business partners to modern office premises is a sign of professionalism and respect. Similarly, an attractive shop front can be the deciding factor for a spontaneous customer visit. The definition of a commercial business is that it is designed for the long term and aims to make a profit. Accordingly, the feel-good factor for employees plays an important role, as a positive working environment increases productivity.&nbsp;However, when renting commercial space, there are also some legal peculiarities to be aware of. Commercial leases differ in certain respects from normal residential leases. For example, they can be designed to be more flexible in terms of notice periods or the possibility of subletting. The settlement of utility costs and the landlord's maintenance obligations may also be regulated differently.&nbsp; &nbsp;<h2 style="text-align:justify;">Registering a business</h2>Although Switzerland does not have a standardised<a href="https://www.maison.work/en/blog/gewerbe-anmelden-schweiz"> business registration</a> system like some other countries, entry in the commercial register is mandatory for many commercial activities. This step officially makes a company visible and enables business transactions to be conducted under a protected company name. Whether registration is necessary depends, among other things, on the annual turnover, the chosen legal form and the legal provisions in the respective canton.&nbsp;As a rule, registration in the commercial register is mandatory if the business generates an annual turnover of more than CHF 100,000. Corporations such as limited liability companies or stock corporations must also be registered regardless of their turnover. This entry has various consequences: On the one hand, it entails publicity, which creates respectability and trust among potential customers and partners. On the other hand, from this point on, the business is subject to the obligation of double-entry bookkeeping and the preparation of an annual financial statement in accordance with the provisions of the Swiss Code of Obligations.&nbsp; &nbsp;<h2 style="text-align:justify;">Tax and social security</h2>As soon as a commercial activity is taken up, the entrepreneur also has tax and social security obligations. This is a central part of the definition of a commerce, because the legislator makes a clear distinction between purely private activities and entrepreneurial activities with the intention of making a profit.&nbsp;A self-employed person who runs a business must declare their income in their tax return. If the activity is carried out in the form of a sole proprietorship, the profit counts directly towards private income. In the case of a corporation, on the other hand, the company itself is taxed, while the shareholders receive wages or dividends. In addition, social security contributions to the AHV/IV/EO are due. Depending on the business activity, accident insurance for employees, professional liability insurance or legal expenses insurance may also be useful or even required by law.&nbsp;Another important point is value added tax. Anyone who generates a turnover of over CHF 100,000 per year must register with the Federal Tax Administration as a VAT payer and carry out the corresponding accounting. This requires correct bookkeeping, since VAT must be shown for each invoice and input tax can be claimed. To avoid losing track of things, it is often worthwhile to consult a trustee or an accounting specialist at an early stage.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>The definition of a commercial business is a broad concept in Switzerland that encompasses many different industries and business models. From small craft businesses to gastronomy and service companies, to start-ups and established large-scale enterprises – they all share the characteristics of a sustainable, profit-oriented and independent activity. This classification is important as it has tax, legal and organisational consequences.&nbsp;Anyone who runs or wants to set up a business in Switzerland should find out about the relevant provisions at an early stage. This includes choosing the right legal form, clarifying licensing requirements, registering in the commercial register and fulfilling tax and social security obligations. Another important step is finding suitable commercial and office space. A well-thought-out rental contract can save a lot of trouble, while a central and well-equipped location can contribute to the success of the company. &nbsp;

Definition of commerce: examples, characteristics and legal requirements

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Find out everything you need to know about value added tax (VAT) when renting office and commercial space in Switzerland.

Legal background to VAT

VAT liability

The option for value added tax

Commercial use and exceptions

Input tax deduction

Drafting of contracts and declaration

Effects for tenants

Additional costs and other services

Pitfalls of mixed use

Significance for office and commercial space

Common mistakes

Summary

The question of whether value added tax (VAT) has to be paid for a commercial space or an office in Switzerland often leads to confusion. Anyone looking to rent or lease such a property for the first time is quickly confronted with different rules, exceptions and reporting requirements: When and how is VAT applied and what financial consequences does this have for landlords and tenants? In this article, we explain the legal basis, the special features of Swiss law and the steps to be taken to avoid potential problems. &nbsp;<h2 style="text-align:justify;">Legal background to value added tax</h2>In Switzerland, the levying of value added tax is based on the <a href="https://www.fedlex.admin.ch/eli/oc/2024/438/de">Federal Law on Value Added Tax (MWSTG)</a>. In principle, the rental and leasing of real estate is exempt from value added tax if it is purely residential or if it is space that is not primarily used for commercial purposes. The situation is different if a property is used for industrial or commercial purposes. In this case, VAT may be relevant, whereby the turnover limit or the tax option of the landlord is mandatory. Anyone dealing with VAT on real estate in Switzerland will also quickly notice that not every rental is automatically taxable. There are conditions that must be met for a tax registration to take place. &nbsp;The central aim of VAT is to tax the added value that arises at each stage of production and trade. However, when renting out offices and commercial space, the added value is not always obvious. For this reason, the law offers landlords the option of opting for VAT, which means that they can either be exempt from tax or voluntarily assess themselves for VAT, provided they meet certain conditions. This option can be particularly useful if the landlord wishes to claim input tax deductions. Let's take a closer look at the conditions and implications of this decision.&nbsp;&nbsp;<h2 style="text-align:justify;">Who is subject to VAT liability?</h2>In Switzerland, the VAT liability applies in principle to companies that generate an annual turnover of over CHF 100,000. This figure includes all taxable services in Switzerland. For private individuals who occasionally sublet a room, this regulation hardly plays a role. However, as soon as a property management company or a commercial landlord enters the market, the obligation to register for VAT can quickly become a reality. This is particularly the case if several properties are managed and rented out, causing the turnover limit to be exceeded. &nbsp;However, simply reaching the turnover limit does not automatically mean that VAT has to be charged on every rental. The rental of residential property remains largely exempt from tax, despite the company's possible VAT liability. A landlord who offers office space in addition to residential properties must therefore check carefully which services are actually taxable. The same applies conversely to companies that only rent to business partners and have decided to declare the rental as a taxable service. This raises questions regarding the disclosure of the tax in the invoices and the input tax deduction, both of which are closely linked to the principle of VAT on rentals.&nbsp;&nbsp;<h2 style="text-align:justify;">Rent with or without tax: the VAT option</h2>The Swiss VAT Act allows landlords to voluntarily subject the rental of commercial and office space to tax. This option, also referred to as opting in, offers advantages and disadvantages that should be carefully considered. If a landlord decides to opt in, this means that he will show VAT on his invoices for the rent and pay it to the federal government. In return, he is entitled to claim input tax deductions on maintenance, repair and other investment costs. This can result in considerable financial advantages for those planning major renovations or regularly investing in the property.&nbsp;On the other hand, a taxable rental can become more expensive for the tenant if the tenant is not entitled to claim input tax deductions. A company that also charges VAT on its own services can in many cases deduct the VAT paid as input tax, which does not result in any additional tax burden. However, if a non-profit organisation or a company that is exempt from tax rents a property, for example, the VAT can be a pure cost factor for this tenant. For this reason, a landlord should clarify whether or not his target group of tenants can claim input tax deduction before deciding on the option. This is the only way to avoid conflicts and financial disadvantages in advance. However, in most cases, the landlord alone can decide whether the rent is subject to VAT or not. &nbsp;<h2 style="text-align:justify;">Commercial use and exceptions</h2>VAT on rentals mainly comes into play when the property is used for operational or commercial purposes. However, it is not only what is stated in the rental contract that is decisive, but also the actual use of the premises. If a company rents an office in which it employs staff, this is clearly a business use. The situation is more complex for mixed-use properties, such as a property that includes both commercial space and residential space. Here, the areas must be clearly demarcated from each other. The rented residential space continues to be exempt from tax, while the commercially used parts of the property may be taxable. &nbsp;In practice, this distinction is not always as easy to make as it sounds. For example, a landlord may rent out both a flat and an office in the same building, but only conclude a single lease agreement. To avoid problems in the event of an audit by the tax authorities, it is advisable to have a clear structure in the rental documentation from the outset. Separate contracts or at least a clear breakdown of the rental costs for residential and commercial areas helps to avoid disputes and ambiguities. To be on the safe side, professional advice should be sought from tax experts or specialised lawyers to ensure that the rules are correctly adhered to. &nbsp;<h2 style="text-align:justify;">Input tax deduction as a key factor</h2>The option to charge VAT on rentals is closely linked to the right to deduct input tax. If a landlord charges tax on the income side and pays it to the tax office, he is entitled to deduct the VAT charged to him on property-related expenses as input tax. This applies, among other things, to expenses for renovations, marketing, cleaning services or property maintenance. In the long term, this deduction can offer significant advantages, especially if regular investments in the property are planned. &nbsp;However, caution is advised. This is because this advantage is lost or significantly reduced if the property is at least partially used for tax-exempt purposes. So if you rent part of a building to a company while another part is privately occupied, you are faced with the challenge of having to divide the input tax deduction proportionately. If ambiguities arise during a tax audit, this can quickly lead to claims for repayment. Practice shows that transparent documentation and precise cost allocation are the most important means of avoiding such conflicts.&nbsp;&nbsp;<h2 style="text-align:justify;">Contract design and declaration</h2>Anyone who opts for voluntary tax liability should clearly state this choice in the rental agreement. Tenants must know that VAT is due in addition to the net rent and how much it is. A common formulation shows the net rent separately and adds the applicable tax amount to it. For buildings or spaces used for different purposes, a precise breakdown in the contract is essential so that each area is recorded correctly. The more precisely the rental structure is defined, the lower the risk of discrepancies arising later. &nbsp;Furthermore, the landlord must not forget to register his choice of tax option with the authorities. As part of the regular VAT settlement, all sales must be declared and settled with VAT. Any changes to the rental contracts or to the use of the property should also be reported promptly to ensure correct assessment. If a landlord realises only later that he should have been liable for tax, he risks having to make back payments and incurring penalties. Timely information and professional accounting are therefore crucial to a smooth process.&nbsp;&nbsp;<h2 style="text-align:justify;">Impact on tenants</h2>It is not only landlords who face challenges when it comes to rental VAT. Tenants should also be aware that a taxable rental can have financial consequences for them. Provided that the tenant is liable for VAT, the VAT invoiced by the landlord can be deducted as input tax in many cases. This means that the bottom-line tax burden is neutral because the tenant can offset these costs against his own taxable expenses. On the other hand, there are tenants who do not provide taxable services. These may include, for example, certain non-profit organisations, cultural institutions or other exceptions. For them, the VAT incurred in addition to the net rent is not refundable and thus makes the tenancy more expensive. &nbsp;In addition, tenants should make sure that their landlord bills them correctly. If the landlord makes mistakes or is negligent, the tenant will not be able to claim any input tax, but will still have paid the tax. The best way to avoid disputes of this kind is to clarify in advance whether and in what form VAT is to be charged on the rent. Clear communication between both parties is key here. This helps to avoid nasty surprises and confusion.&nbsp;&nbsp;<h2 style="text-align:justify;">Additional costs and other services</h2>Many rental contracts include additional services such as additional costs, heating costs or services in the invoice, in addition to the actual rent. VAT may also be relevant here. If a property is rented out subject to tax, the additional costs invoiced may also be subject to tax. The deciding factors are whether the costs are closely related to the rental and whether they are considered to be an independent service. If, for example, cleaning services are invoiced separately, this may be considered to be a separate service that entails a different tax treatment.&nbsp;The distinction between apportionable ancillary costs and taxable services is a frequent subject of dispute. In such cases, it is advisable to carefully check what the law and current practice provide. In some cases, it may make more sense to combine all costs into a single package to simplify handling. However, it should be noted that this combination may result in all components becoming taxable if the option has been chosen. A clear separation can be financially more advantageous, but requires additional organisational effort.&nbsp;&nbsp;<h2 style="text-align:justify;">Pitfalls of mixed use</h2>A common special case occurs when a tenant not only uses the rented premises for commercial purposes, but also for private purposes. This may be the case, for example, with a one-person company that sets up a makeshift bedroom in the same premises or uses certain sub-areas only privately. Such situations make it more difficult to account for VAT on real estate in Switzerland, because it is then necessary to clarify in each individual case which part of the rent is attributable to the commercial and which to the private area. In practice, it can be helpful to define clear usage zones, preferably by means of structural separation or different rental contracts, in order to regulate the tax situation unequivocally. &nbsp;It also becomes complicated for landlords who have decided to include the property in the VAT entirely, but then realise that part of the space is being used privately. In such a case, the tax authorities may demand that the rental be partially exempt from the tax or that at least the input tax deduction be reduced proportionately. These adjustments can have significant financial consequences if they are only noticed during an inspection. It therefore makes sense to define as precisely as possible in the lease agreement how the tenant will use the space and whether anything will change during the term of the agreement.&nbsp;&nbsp;<h2 style="text-align:justify;">Significance for office and commercial space</h2>For companies specifically looking for a new office in Switzerland, the question often arises as to whether the rent is calculated with or without VAT. This has an impact on the monthly costs and should be taken into account in the financial plan. Companies that are entitled to input tax deduction themselves are usually not disadvantaged because they can offset the tax paid to the landlord against their own tax burden. However, hybrid forms occasionally arise, for example when part of the company provides tax-exempt services. In such cases, the input tax is partially non-deductible, which can lead to higher net costs. &nbsp;Furthermore, it is important to be aware of the administrative requirements. Anyone who uses a property as a commercial tenant and perhaps sublets part of it to third parties must also check whether a tax liability exists for this subletting. As soon as you enter the realm of commercial use, VAT runs like a red thread through all contractual relationships. Good accounting and a clear understanding of the legal requirements make the process easier and ensure that neither the landlord nor the tenant experiences any costly surprises later on.&nbsp;&nbsp;<h2 style="text-align:justify;">Common mistakes and how to avoid them</h2>One of the most common mistakes is to choose the tax option only after leases have already been signed without VAT. If a retrospective correction is made, the contracting parties must clarify whether the original net rent is now to be taxed retroactively or whether a corresponding surcharge may be charged. Such discussions can lead to disagreements and friction, especially if the tenant does not want to pay the tax because it was not originally agreed. To avoid this, landlords should make their decision on the option early on and clearly state it in the lease agreements.&nbsp;Another stumbling block is the unclear demarcation between private and commercial units of use. As soon as a space is not clearly classified as business or private, the landlord quickly loses track of which part of the costs can be deducted as input tax. Such chaos also means extra work for the tenant, as he must be able to provide precise evidence of how he uses his premises in the event of a potential inspection. Transparent contracts and a clear spatial separation are the simplest means of preventing conflicts. In many cases, it is worth consulting with tax experts to deal with the complexity of the issue.&nbsp;&nbsp;<h2 style="text-align:justify;">Summary</h2>VAT on rentals in Switzerland is a complex issue that cannot be reduced to a simple yes-no answer. Whether and when VAT is incurred depends on various factors: the actual purpose for which the property is used, the landlord's turnover and the landlord's decision to exercise the tax option. Tenants should also take a close look to avoid unpleasant surprises.&nbsp;For business owners and landlords of office space, taxable rental offers the advantage of input tax deduction, but at the same time it can exclude tenant groups that are not themselves entitled to input tax deduction. Transparency is therefore essential: only by clearly communicating the facts and explicitly regulating them in the rental contract can subsequent corrections or disputes be avoided. If you are unsure, a look at the law or advice from experts will help you find the right solution for your individual needs. This is how to apply VAT correctly to rents in Switzerland while also setting the right course for a stable and fair business relationship.&nbsp;

VAT on rent in Switzerland

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Comprehensive guide to renting commercial premises in Switzerland. From selection to furnishing - all important aspects for companies

Rent commercial space in Switzerland

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Gewerbe

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Erfahren Sie, wie Sie Ihr Gewerbe in der Schweiz korrekt anmelden, auf welche Aspekte Sie dabei achten müssen und wo Sie Gewerberäume online finden. 

Bewilligungen bei der Anmeldung

Schritte der Gewerbeanmeldung

Spezifische Bewilligungen

Einholen der Bewilligung

Die Suche nach einer Gewerbefläche

Unterstützung und Beratung

Fazit

Die Gründung und Anmeldung eines Gewerbes in der Schweiz erfordern nicht nur die Wahl der passenden Rechtsform und die Erstellung eines Businessplans, sondern auch die Einholung spezifischer Bewilligungen, welche in Abhängigkeit zu der Art der geplanten Tätigkeit stehen. Dieser Leitfaden bietet einen detaillierten Überblick zu den notwendigen Schritten und Bewilligungen, die für die Gewerbeanmeldung in der Schweiz erforderlich sind.&nbsp;&nbsp;<h2 style="text-align:justify;">1. Bewilligungen bei der Gewerbeanmeldung</h2>In der Schweiz unterliegen bestimmte Gewerbe und Tätigkeiten einer Bewilligungspflicht. Dies dient dem Schutz der Öffentlichkeit, der Sicherstellung von Qualitätsstandards und der Einhaltung gesetzlicher Vorschriften. Die Notwendigkeit einer Bewilligung hängt von verschiedenen Faktoren ab, darunter die Art des Gewerbes, der Standort und die spezifischen Tätigkeiten des Unternehmens.&nbsp;&nbsp;<h2 style="text-align:justify;">2. Allgemeine Schritte zur Gewerbeanmeldung</h2>Bevor Sie sich mit den spezifischen Bewilligungen auseinandersetzen, sollten Sie die grundlegenden Schritte zur Gewerbeanmeldung in der Schweiz durchführen:&nbsp;Wahl der Rechtsform: Entscheiden Sie sich für eine geeignete Rechtsform, wie beispielsweise ein Einzelunternehmen, eine GmbH oder eine AG.&nbsp;Eintrag ins Handelsregister: Abhängig von der gewählten Rechtsform und dem Jahresumsatz ist ein Eintrag ins Handelsregister erforderlich.&nbsp;Anmeldung bei der AHV-Ausgleichskasse: Melden Sie Ihr Unternehmen bei der zuständigen AHV-Ausgleichskasse an, um die Sozialversicherungsbeiträge zu regeln.&nbsp;Prüfung der Mehrwertsteuerpflicht: Überprüfen Sie, ob Ihr Unternehmen mehrwertsteuerpflichtig ist und melden Sie sich gegebenenfalls bei der Eidgenössischen Steuerverwaltung an.&nbsp;Weitere Informationen zu diesen Schritten finden Sie auf dem KMU-Portal des SECO.&nbsp;&nbsp;<h2 style="text-align:justify;">3. Spezifische Bewilligungen je nach Branche</h2>Je nach Branche und Art der Tätigkeit können zusätzliche Bewilligungen erforderlich sein. Im Folgenden sind einige Beispiele aufgeführt:&nbsp;<h3 style="text-align:justify;">3.1. Gastgewerbe</h3>Wer im Kanton Zürich einen Gastwirtschaftsbetrieb führen möchte, benötigt ein Gastwirtschaftspatent. Dieses kann mit oder ohne die Bewilligung zum Ausschank von alkoholischen Getränken erteilt werden. Zuständig für die Erteilung ist die jeweilige Gemeinde des Standorts. Zusätzlich sind Gastwirtschaften als Lebensmittelbetriebe beim Kantonalen Labor meldepflichtig.&nbsp;<h3 style="text-align:justify;">3.2. Sicherheitsunternehmen</h3>Natürliche und juristische Personen, die gewerbsmässig private Sicherheitsdienstleistungen erbringen, benötigen eine Bewilligung des Kantons. Zudem müssen alle Mitarbeitenden, die im Kanton Zürich Sicherheitsdienstleistungen erbringen, bestimmte Voraussetzungen erfüllen.&nbsp;<h3 style="text-align:justify;">3.3. Arbeitsvermittlung und Personalverleih</h3>Unternehmen, die Arbeitsvermittlung, die Vermittlung von Sportlerinnen und Sportlern oder Künstlerinnen und Künstlern sowie Fotomodell- und Mannequinagenturen betreiben oder Personal verleihen, benötigen eine kantonale Bewilligung.&nbsp;<h3 style="text-align:justify;">3.4. Gewerbsmässige Risikoaktivitäten</h3>Für Tätigkeiten wie das Bergführer- und Skilehrerwesen sowie gewerbsmässig angebotene Outdooraktivitäten ist eine Bewilligung durch den Kanton notwendig.&nbsp;<h3 style="text-align:justify;">3.5. Handel mit alkoholhaltigen Getränken</h3>Der Verkauf von alkoholhaltigen Getränken an Endverbraucherinnen und Endverbraucher ist bewilligungspflichtig. Für den Verkauf im Detailhandel ist ein sogenanntes Patent für den Klein- und Mittelverkauf notwendig. Der mit diesem Patent verkaufte Alkohol darf nicht an Ort und Stelle konsumiert werden. Für die Erteilung des Patents ist die Gemeinde am Ort der Geschäftsstelle zuständig.&nbsp;&nbsp;<h2 style="text-align:justify;">4. Vorgehen zur Einholung der erforderlichen Bewilligungen</h2>Um die notwendigen Bewilligungen für Ihr Gewerbe zu erhalten, sollten Sie folgende Schritte beachten:&nbsp;Recherche: Informieren Sie sich über die spezifischen Bewilligungen, die für Ihre Branche und Tätigkeit erforderlich sind. Die kantonalen Behörden bieten hierzu umfassende Informationen an.&nbsp;Antragstellung: Reichen Sie die erforderlichen Anträge bei den zuständigen Behörden ein. Stellen Sie sicher, dass alle notwendigen Unterlagen vollständig und korrekt sind, um Verzögerungen zu vermeiden.&nbsp;Fristen und Gebühren: Beachten Sie die Bearbeitungszeiten und anfallenden Gebühren für die Bewilligungen. Planen Sie ausreichend Zeit ein, bevor Sie Ihr Gewerbe aufnehmen.&nbsp;Kontrollen und Auflagen: Seien Sie darauf vorbereitet, dass die Behörden Kontrollen durchführen und bestimmte Auflagen erteilen können. Stellen Sie sicher, dass Ihr Betrieb den gesetzlichen Anforderungen entspricht.&nbsp;&nbsp;<h2 style="text-align:justify;">5. Schritte zur Suche nach der idealen Gewerbefläche</h2><h3 style="text-align:justify;">5.1 Bedarfsanalyse durchführen</h3>Klären Sie im ersten Schritt <a href="https://www.maison.work/blog/gewerberaum-mieten-schweiz">Ihre Anforderungen</a>: Standort, Grösse, <a href="https://www.maison.work/blog/mietpreise-pro-quadratmeter-von-gewerbeobjekten">Budget</a> und eventuelle branchenspezifische Anforderungen.&nbsp;<h3 style="text-align:justify;">5.2 maison.work als Tool nutzen</h3>Erstellen Sie ein kostenloses Profil auf maison.work und profitieren Sie von der intuitiven Suchfunktion. <a href="https://www.maison.work/ch/mieten/gewerbe">Die Plattform ermöglicht es, gezielt nach Gewerbeflächen zu filtern</a>, die Ihren Kriterien entsprechen.&nbsp;<h3 style="text-align:justify;">5.3 Angebote vergleichen</h3>maison.work zeigt Ihnen eine Übersicht relevanter Inserate mit transparenten Informationen. So können Sie leicht Angebote vergleichen und eine fundierte Entscheidung treffen.&nbsp;<h3 style="text-align:justify;">5.4 Kontaktaufnahme und Besichtigung</h3>Über die Plattform können Sie direkt Kontakt zu Anbietern aufnehmen und Besichtigungstermine vereinbaren.&nbsp;Egal, ob Sie ein Café eröffnen, ein Büro einrichten oder eine Lagerhalle benötigen – maison.work ist Ihr Partner für die effiziente und stressfreie Suche nach Gewerbeflächen in der Schweiz.&nbsp;&nbsp;<h2 style="text-align:justify;">6. Unterstützung und Beratung</h2>Die Einholung der erforderlichen Bewilligungen kann komplex sein. Es ist daher ratsam, sich von Fachleuten beraten zu lassen. Die kantonalen Wirtschaftsförderungen, Branchenverbände und spezialisierte Beratungsunternehmen können wertvolle Unterstützung bieten.&nbsp;&nbsp;<h2 style="text-align:justify;">7. Fazit</h2>Die erfolgreiche Anmeldung eines Gewerbes in der Schweiz erfordert nicht nur die Erfüllung allgemeiner administrativer Schritte, sondern auch die Einholung spezifischer Bewilligungen, abhängig von der Art der Tätigkeit. Eine sorgfältige Planung und frühzeitige Information sind entscheidend, um den Gründungsprozess reibungslos zu gestalten und gesetzliche Anforderungen zu erfüllen.

Gewerbe anmelden in der Schweiz

Mietrecht

Rücktritt von einem Mietvertrag Schweiz: Alles was Sie wissen müssen zum Vorvertrag, Mängeln, Täuschung. Für Büro & Gewerbe.

Abgrenzung zur Kündigung

Rücktritt vom Mietvorvertrag

Rücktritt vom Mietvertrag

Besondere Umstände und Gründe

Fazit zum Rücktritt von einem Mietvertrag

Ein unterschriebener Mietvertrag für Büro- oder Gewerbeflächen ist in der Schweiz grundsätzlich bindend. Doch was passiert, wenn sich die Umstände ändern und eine Partei – sei es Mieter oder Vermieter – noch vor Mietbeginn oder kurz danach vom Vertrag loskommen möchte? Der&nbsp;Rücktritt von einem Mietvertrag ist ein komplexes Thema, das oft mit Unsicherheiten verbunden ist. Dieser Artikel beleuchtet die verschiedenen Aspekte des Rücktritts, einschliesslich der Situation bei einem Mietvorvertrag und den generellen Möglichkeiten, einen bereits unterzeichneten Mietvertrag aufzulösen.&nbsp;In der dynamischen Geschäftswelt können unvorhergesehene Ereignisse dazu führen, dass ein eben erst abgeschlossener Mietvertrag für die geplante Expansion, das neue Büro oder die Verlagerung des Betriebs plötzlich nicht mehr den Bedürfnissen entspricht. Vielleicht hat sich eine Finanzierungsrunde verzögert, ein wichtiger Auftrag ist weggebrochen oder es wurde kurzfristig eine passendere Immobilie gefunden. In solchen Momenten stellt sich unweigerlich die Frage nach den Möglichkeiten eines Rücktritts.&nbsp;&nbsp;<h2 style="text-align:justify;">Abgrenzung zur Kündigung</h2>Es ist wichtig, den Rücktritt von der Kündigung eines Mietvertrages abzugrenzen. Ein Rücktritt zielt darauf ab, den Vertrag von Anfang an aufzuheben oder dessen Wirksamwerden zu verhindern, oft bevor das Mietobjekt überhaupt bezogen wurde oder unmittelbar bei Übergabe aufgrund gravierender Mängel. Eine Kündigung hingegen beendet ein bestehendes Mietverhältnis für die Zukunft, sei es ordentlich unter Einhaltung von Fristen und Terminen oder ausserordentlich aus wichtigen Gründen während der laufenden Mietdauer. Die hier besprochenen Szenarien des Rücktritts bewegen sich im Grenzbereich und haben oft ähnliche Konsequenzen wie eine sofortige Vertragsauflösung.&nbsp;&nbsp;<h2 style="text-align:justify;">Mietvorvertrag Rücktritt: Die Rechtslage bei vorvertraglichen Vereinbarungen</h2>Bevor ein detaillierter Mietvertrag ausgearbeitet und unterzeichnet wird, schliessen Parteien manchmal einen sogenannten Mietvorvertrag ab. Gerade bei grösseren Büro- und Gewerbeflächen kommt ein Vorvertrag zum Zug. Dieser hält die wesentlichen Eckpunkte der zukünftigen Miete fest, wie beispielsweise das Mietobjekt, den Mietzins und den ungefähren Mietbeginn. Doch wie verbindlich ist eine solche Vereinbarung und ist ein Rücktritt vom Vorvertrag ohne Weiteres möglich?&nbsp;Grundsätzlich gilt auch ein Mietvorvertrag als Vertrag im Sinne des Schweizer Obligationenrechts (OR) und entfaltet eine gewisse Bindungswirkung. Er zielt darauf ab, die Parteien zum Abschluss des Hauptmietvertrages zu verpflichten. Ein vollständiger und grundloser Rücktritt ist daher nicht ohne Weiteres vorgesehen, wenn der Vorvertrag formgültig (in der Regel Schriftlichkeit, falls für den Hauptvertrag vorgesehen oder von den Parteien gewünscht) und inhaltlich ausreichend bestimmt ist.&nbsp;Allerdings gibt es auch hier Szenarien, die einen Rücktritt rechtfertigen können. Wurden im Mietvorvertrag bestimmte Bedingungen für den Abschluss des Hauptvertrages genannt (z.B. die Erteilung einer Baubewilligung für spezifische Umbauten durch den Mieter), und treten diese Bedingungen nicht ein, kann ein Rücktrittsrecht entstehen. Ebenso kann ein Rücktritt möglich sein, wenn eine Partei arglistig getäuscht wurde oder ein wesentlicher Irrtum vorliegt.&nbsp;Die Konsequenzen eines unberechtigten Rücktritts von einem Mietvorvertrag können je nach Vereinbarung Schadenersatzforderungen nach sich ziehen. Dies kann beispielsweise die Kosten umfassen, die der anderen Partei durch das Vertrauen auf den Abschluss des Hauptvertrages entstanden sind (z.B. Insertionskosten für die erneute Suche, Planungskosten). Es ist daher ratsam, bereits bei der Abfassung eines Mietvorvertrages klare Regelungen für einen möglichen Rücktritt und dessen Folgen zu definieren. Fehlen solche Regelungen, und ist der Vorvertrag bindend, kann eine Partei unter Umständen sogar auf den Abschluss des Hauptvertrages klagen. In der Praxis wird jedoch häufiger auf Schadenersatz fokussiert.&nbsp;&nbsp;<h2 style="text-align:justify;">Mietvertrag Rücktritt: Optionen nach der Vertragsunterzeichnung</h2>Ist der eigentliche Mietvertrag erst einmal von beiden Parteien – Mieter und Vermieter – unterzeichnet, wird die Situation komplexer. Das Schweizer Mietrecht kennt kein allgemeines gesetzliches Widerrufsrecht für Mietverträge, wie es beispielsweise bei Haustürgeschäften der Fall ist. Mit der Unterschrift bekräftigen beide Seiten ihren Willen, das Mietverhältnis zu den vereinbarten Konditionen einzugehen. Ein einseitiger&nbsp;Rücktritt aus dem Mietvertrag durch den Mieter oder Vermieter ist daher nur unter bestimmten Voraussetzungen möglich.&nbsp;Die wohl unkomplizierteste, aber vom guten Willen der Gegenseite abhängige Variante ist die&nbsp;einvernehmliche Aufhebung des Mietvertrages. Sind sich Mieter und Vermieter einig, dass das Mietverhältnis doch nicht zustande kommen soll, können sie den Vertrag in gegenseitigem Einvernehmen auflösen. Es empfiehlt sich dringend, eine solche Aufhebungsvereinbarung schriftlich festzuhalten und darin alle relevanten Punkte zu regeln, wie beispielsweise eine allfällige Entschädigung oder die Übernahme von bereits entstandenen Kosten.&nbsp;Eine weitere, im Gesetz vorgesehene Möglichkeit für den Mieter, vorzeitig aus seinen Verpflichtungen entlassen zu werden, ist die Stellung eines&nbsp;zumutbaren Ersatzmieters (Art. 264 OR). Dieser muss nicht nur bereit sein, den Mietvertrag zu den exakt gleichen Bedingungen (Mietzins, Vertragsdauer etc.) zu übernehmen, sondern auch für den Vermieter objektiv zumutbar sein. Das bedeutet insbesondere, dass der Ersatzmieter solvent sein muss und keine begründeten Bedenken hinsichtlich einer vertragsgemässen Nutzung des Mietobjekts bestehen dürfen. Der Vermieter hat eine angemessene Frist zur Prüfung des vorgeschlagenen Nachmieters. Lehnt der Vermieter einen objektiv zumutbaren Ersatzmieter ohne triftigen Grund ab oder äussert er sich nicht innert nützlicher Frist, wird der ursprüngliche Mieter von seinen Verpflichtungen befreit. Findet der Mieter keinen oder keinen zumutbaren Ersatzmieter, bleibt er grundsätzlich zur Zahlung des Mietzinses bis zum nächstmöglichen ordentlichen Kündigungstermin verpflichtet, abzüglich dessen, was der Vermieter durch anderweitige Verwendung der Räumlichkeiten einspart oder zu sparen unterlässt.&nbsp;Spezifische Regelungen können sich auch aus dem Mietvertrag selbst ergeben, falls beispielsweise vertragliche Rücktrittsrechte für bestimmte Szenarien vereinbart wurden, was in der Praxis jedoch eher selten der Fall ist.&nbsp;&nbsp;<h2 style="text-align:justify;">Rücktritt Mietvertrag: Besondere Umstände und Gründe</h2>Neben der einvernehmlichen Aufhebung und der Stellung eines Ersatzmieters gibt es besondere Umstände, die einen&nbsp;Rücktritt rechtfertigen können. Diese sind oft an eng definierte Voraussetzungen geknüpft.&nbsp;Ein wichtiger Grund für einen Rücktritt kann das Vorliegen&nbsp;schwerwiegender Mängel am Mietobjekt bei Mietbeginn sein. Ist die Tauglichkeit der Büro- oder Gewerbefläche zum vorausgesetzten Gebrauch erheblich beeinträchtigt oder gar aufgehoben (z.B. massive Wasserschäden, fehlende Heizung im Winter, gravierende Sicherheitsmängel), und hat der Vermieter diese Mängel trotz Aufforderung und Fristansetzung nicht behoben, kann der Mieter unter Umständen nach den Regeln des Verzugs oder der Nichterfüllung vom Vertrag zurücktreten oder eine fristlose Kündigung aussprechen (Art. 258 Abs. 2 OR i.V.m. Art. 107/109 OR oder Art. 259b lit. a OR). Wichtig ist hierbei die genaue Dokumentation der Mängel und die korrekte Einhaltung der rechtlichen Schritte (Mängelrüge, Fristansetzung zur Behebung). Ein bloss geringfügiger Mangel rechtfertigt in der Regel keinen Rücktritt, sondern gibt dem Mieter andere Rechte wie Mängelbeseitigung, Mietzinsreduktion oder Schadenersatz.&nbsp;Auch eine&nbsp;arglistige Täuschung durch den Vermieter über wesentliche Eigenschaften des Mietobjekts kann den Mieter zur Anfechtung des Vertrages und somit zu einem Rücktritt berechtigen (Art. 28 OR). Eine Täuschung liegt vor, wenn der Vermieter vorsätzlich falsche Angaben macht oder wichtige Tatsachen verschweigt, die den Entschluss des Mieters zum Vertragsabschluss beeinflusst haben (z.B. das Verschweigen einer bevorstehenden Grossbaustelle direkt vor den Fenstern des Büros, welche die Nutzung erheblich einschränken würde). Der Mieter muss die Täuschung und deren Kausalität für den Vertragsabschluss beweisen können und den Vertrag innert Jahresfrist seit Entdeckung der Täuschung anfechten.&nbsp;Seltener, aber denkbar, sind Fälle von&nbsp;wesentlichem Irrtum (Art. 23 ff. OR). Ein Grundlagenirrtum, der den Mieter zur Anfechtung berechtigt, liegt vor, wenn sich der Mieter über einen Sachverhalt geirrt hat, den er nach Treu und Glauben im Geschäftsverkehr als eine notwendige Grundlage des Vertrages betrachten durfte.&nbsp;Für den Vermieter sind die Möglichkeiten eines einseitigen Rücktritts nach Vertragsunterzeichnung ebenfalls sehr begrenzt und meist auf schwerwiegende Vertragsverletzungen des Mieters vor Mietantritt (z.B. wenn bereits vor Übergabe klar wird, dass der Mieter zahlungsunfähig ist und die erste Miete sowie Kaution nicht leisten kann) oder auf spezielle, vertraglich vereinbarte Rücktrittsgründe beschränkt.&nbsp;&nbsp;<h2 style="text-align:justify;">Fazit zum Rücktritt von einem Mietvertrag</h2>Der&nbsp;Rücktritt von einem Mietvertrag für Büro- und Gewerbeflächen in der Schweiz ist kein leichtfertiges Unterfangen. Ein einmal unterzeichneter Vertrag ist grundsätzlich einzuhalten ("pacta sunt servanda"). Die Möglichkeiten eines Rücktritts sind gesetzlich und vertraglich klar umrissen und setzen meist besondere Umstände voraus.&nbsp;Bei einem&nbsp;Mietvorvertrag sollte die Verbindlichkeit und allfällige Rücktrittsbedingungen genau geprüft und idealerweise schriftlich festgehalten werden. Nach Abschluss des Hauptmietvertrages ist ein&nbsp;Rücktritt am ehesten durch eine einvernehmliche Aufhebung mit der Gegenpartei oder durch die Stellung eines zumutbaren Ersatzmieters zu erreichen. Besondere Gründe wie schwerwiegende Mängel am Mietobjekt bei Übergabe oder arglistige Täuschung können ebenfalls einen&nbsp;Rücktritt rechtfertigen, erfordern jedoch eine sorgfältige Dokumentation und die Einhaltung der rechtlichen Vorgaben.&nbsp;Angesichts der potenziellen finanziellen Konsequenzen eines unberechtigten Rücktritts oder einer strittigen Vertragsauflösung ist es für Mieter und Vermieter von Büro- und Gewerbeflächen ratsam, sich frühzeitig rechtlich beraten zu lassen. Eine klare Kommunikation und das Suchen nach fairen Lösungen können oft helfen, langwierige und kostspielige Auseinandersetzungen zu vermeiden. Die sorgfältige Prüfung des Mietvertrages vor der Unterzeichnung und das Bewusstsein über die eigenen Rechte und Pflichten bilden die beste Grundlage für ein erfolgreiches Mietverhältnis.&nbsp;

Rücktritt von einem Mietvertrag

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Déduire le loyer des impôts : Un aperçu complet pour les locataires

1. Introduction

2. Le système fiscal suisse

3. Le loyer comme coût de la vie privée - et les exceptions

4. Malentendus fréquents

5. Imposition des revenus locatifs et des charges

6. Bureau à domicile, activité complémentaire et déclaration d'impôts

7. Louer vaut-il la peine d'un point de vue fiscal ?

8. Comment se déroule la déclaration fiscale pour les locataires ?

9. La valeur locative et le débat politique

10. Conseils pratiques pour les locataires

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