Mietrecht

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Alles zur Indexmiete in der Schweiz: Funktionsweise, LIK, Berechnung, Vor- & Nachteile für Gewerbeimmobilien.

Was ist die Indexmiete?

Indexierung Mietvertrag: Wie funktioniert die Anpassung?

Voraussetzungen für eine gültige Indexklausel

Der Landesindex (LIK)

Berechnung der Mietzinsanpassung

Formale Anforderungen

Vor- und Nachteile der Indexmiete für Gewerbeimmobilien

Indexmiete im Vergleich

Anwendungsfälle bei Büro- und Gewerbeflächen

Aktuelle Rechtsprechung zur Indexmiete

Fazit

Was ist die Indexmiete in der Schweiz?

Platform

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The best property portals in Switzerland: tips and comparisons for searching for property portals and their advantages.

Digitalisation of marketing

Property portal Switzerland

Representation of the listings

Selecting the right property portal

Quality of the various property portals

Development of property portals

User experience in focus

Conclusion

The best property portals in Switzerland and their advantages

Plattform

Die besten Immobilienportale der Schweiz: Tipps und Vergleiche zur Suche nach Immobilienportalen und deren Vorteile.

Digitalisierung der Vermarktung

Immobilienportal Schweiz

Flächengerechte Darstellung des Inserats

Auswahl des richtigen Immobilienportals

Qualität der verschiedenen Immobilienportale

Entwicklung der Immobilienportale

Nutzererlebnis im Fokus

Die besten Immobilienportale der Schweiz und deren Vorteile

Büro

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So hoch sind die Mietpreise pro m² / Jahr für Büros in Schweizer Städten und welche Auswirkungen Faktoren wie die Lage, Ausstattung und Markttrends auf die Mieten haben.

Standort des Büros

Gebäudequalität und Ausstattung

Regionale Unterschiede

Markttrends

Zusatz- und Nebenkosten

Vertragslaufzeiten, Flexibilität und Zukunftssicherheit

Beratung und Marktkenntnis

Identität, Unternehmenskultur und Auswirkung

Nachhaltigkeit und Zukunftstrends

Kompromiss finden

Mietpreise von Büros pro m² in Schweizer Städten

Office

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Design the office of the future! Our guide for the United Kingdom shows you how to create an attractive working environment with flexibility, sustainability and technology.

The new definition: from workplace to meeting place

How the office is changing: the four central pillars

The development: quality over quantity

Conclusion: The office as a strategic tool

Discussions about the future of the office have changed profoundly in recent years. For a long time, there was speculation about whether the physical office still had a raison d'être in the age of digitalisation and remote working. Today, in 2025, the answer is unequivocal: yes, but its role has changed fundamentally. The office is no longer the only place where daily work obligations can be fulfilled, but has evolved into a strategic tool in the competition for talent, innovation and a strong corporate culture.&nbsp;But what exactly is the office of the future, and what does it look like? We see it less as a specific style of interior design and more as an answer to a new, central question: why do we still come to the office at all? The answer to this question defines its form and function. It is a place that must justify the journey from the home workplace by offering experiences and opportunities that are difficult or impossible to achieve remotely.&nbsp;&nbsp;<h2 style="text-align:justify;">The new definition: from workplace to meeting place</h2>The biggest change lies in the purpose of the office. It is transforming from a place of individual, concentrated work to a dynamic centre for collective activities. The office of the future is primarily a place for collaboration, social interaction and experiencing the shared corporate culture. It is the social glue that holds teams together, even in hybrid working models. Quiet, focused work can often be done more efficiently from home, but personal contact remains irreplaceable for creative brainstorming, complex project discussions, spontaneous knowledge exchange and the onboarding of new employees.&nbsp;&nbsp;<h2 style="text-align:justify;">How the office is changing: the four central pillars</h2>This new self-image has given rise to concrete developments that are shaping the appearance and functionality of modern office spaces.&nbsp;<h3 style="text-align:justify;">1. Radical flexibility and activity-based working</h3>The rigid arrangement of individual offices or endless rows of fixed desks is a thing of the past. As employees are no longer present every day, the principle of the personal workplace is giving way to the concept of ‘activity-based working’. This means that the office environment offers a variety of different work zones that can be freely selected depending on the task at hand. These include open, communicative areas for teamwork, acoustically shielded booths for phone calls and video conferences, cosy lounge corners for informal conversations and classic desks for periods of concentrated work. Desk-sharing systems that can be easily booked via an app are the technological standard.&nbsp;<h3 style="text-align:justify;">2. Focus on community and employee well-being</h3>If the office is the primary place for social interaction, it must also actively promote it. Shared spaces and communal areas are becoming increasingly important. High-quality kitchens and coffee bars are becoming central meeting places reminiscent of inviting cafés. Large project rooms with flexible furniture, terraces and multifunctional event spaces for internal events are no longer luxury extras, but essential components.At the same time, employee wellbeing is increasingly becoming the focus of design. This manifests itself in <a href="https://www.maison.work/en/blog/buero-einrichten">ergonomic furniture</a> that promotes movement, optimised room acoustics for noise reduction and the integration of <a href="https://www.maison.work/en/blog/wirkung-von-pflanzen-im-buero">plants</a>, natural materials, colours and plenty of daylight. The aim is to create a healthy, stress-free and inspiring environment where people enjoy spending time.&nbsp;<h3 style="text-align:justify;">3. Sustainability as a non-negotiable standard</h3><a href="https://www.maison.work/en/blog/nachhaltige-gewerber%C3%A4ume-und-b%C3%BCros-in-der-schweiz">Sustainability</a> is no longer an option for forward-looking companies, but a necessity. This is directly reflected in the requirements for office properties. Energy-efficient buildings with appropriate certifications (e.g. Minergie, SNBS) are in greater demand than ever, as they not only serve ecological goals but also reduce operating costs in the long term. In interior design, attention is paid to durable, recycled or reusable materials. The choice of location is based on excellent public transport connections in order to make commuting sustainable, and the provision of e-charging infrastructure for bicycles and cars is becoming standard.&nbsp;<h3 style="text-align:justify;">4. Seamless technological integration</h3>Technology is the invisible nervous system that makes the office of the future functional. A first-class IT infrastructure is a basic requirement. Video conferencing systems in all meeting rooms must be so good that the line between participants who are physically present and those who are connected remotely becomes blurred. Smart building technology controlled via apps makes it easier to book rooms and workspaces, control lighting and air conditioning, and find your way around the building. Sensors also help companies analyse the actual use of their space and continuously optimise what they offer.&nbsp;&nbsp;<h2 style="text-align:justify;">The development: quality over quantity</h2>The changes described above are leading to a clear trend in corporate real estate strategy. Many companies are finding that they need less square footage overall due to remote work. However, the space they do rent is of significantly higher quality, in better locations and offers more flexibility. The key figure ‘cost per square metre’ is increasingly being replaced by ‘value added per employee’ or ‘quality of experience’. The focus is shifting from pure space efficiency to the effectiveness of space as a tool for promoting corporate success.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion: The office as a strategic tool</h2>The office of the future is not a futuristic prototype, but already a reality today. It is a multifunctional, flexible and people-centred place. It serves as an anchor point for corporate culture, a catalyst for innovation and a decisive argument in the competition for the best talent. Companies that understand how to design their office as a strategic tool that specifically addresses their specific goals and the needs of their employees secure a decisive advantage for the future. The question is no longer whether you need an office, but what for - and how to design it to best serve that purpose.&nbsp;

The office of the future: what will change?

Rental law

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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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Deducting rent from taxes: a comprehensive overview for tenants

1. Introduction

2. The Swiss tax system

3. Private expenditure on rent – and exceptions

4. Common misunderstandings

5. Taxation of rental income and ancillary costs

6. Home office, second jobs and tax returns

7. Is renting out worthwhile from a tax perspective?

8. How do tenants file their tax returns?

9. The imputed rental value and the political debate

10. Practical tips for tenants

11. Political perspectives and possible developments

12. Summary

13. Outlook and further information

<h2 style="text-align:justify;">1. Introduction</h2>Sooner or later, anyone who lives in Switzerland in rented accommodation will ask themselves the question: Can I deduct my rent from my taxes? This question is by no means trivial, because the federal tax system in Switzerland gives rise to many cantonal differences and regulations. As a tenant, you naturally want to know whether and in which cases tax relief is possible through rental cost deductions. &nbsp;At the same time, the topic of renting and taxes is rife with terms and questions that, at first glance, tend to be associated with property owners or landlords – such as how exactly you pay tax on rental income in Switzerland or whether renting out your property is generally worthwhile. Nevertheless, such points also affect tenants, for example in the case of subletting or second jobs. &nbsp;In this article, we will explain the most important basics that tenants in Switzerland should know about taxes and rent. We will shed light on the situations in which a rent deduction can actually be possible, how to go about it and why the Swiss tax system, with its multiple levels (federal, cantonal, municipal), hardly allows for any generalisations. You will also learn about subletting and why thorough documentation is essential when it comes to taxes.&nbsp;&nbsp;<h2 style="text-align:justify;">2. The Swiss tax system: a brief overview</h2>To understand why the question of a rent deduction cannot be answered in a standardised way, it is worth taking a look at the Swiss tax system. In Switzerland, taxes are levied at three levels:&nbsp;1. Federal governmentDirect federal tax is levied based on guidelines and the Tax Harmonisation Act. Nevertheless, the cantons have a great deal of leeway.&nbsp;2. CantonsEach of the 26 cantons has its own tax authority. Tax rates and deductions therefore vary from canton to canton.&nbsp;3. MunicipalitiesIn addition, municipalities levy their own taxes and determine their tax rate. This means that even within a canton, different tax burdens can arise. &nbsp;For tenants, this means that there is no general answer such as ‘rent is always deductible’ or ‘rent is never deductible’. In some cantons, it is easier to claim a home office than in others. Other cantons have strict rules for job-related second homes.&nbsp;&nbsp;<h2 style="text-align:justify;">3. Rent as a private expense – and exceptions</h2>In principle, rental costs for your own home are considered part of your private living expenses. In other words, if you simply rent your main residence, you cannot deduct these expenses in full in your tax return. However, there are exceptions.&nbsp;<h3 style="text-align:justify;">3.1 Home office</h3>With the trend towards working from home, the home office is coming into focus. In some cantons, you can claim a portion of your rental costs if: &nbsp;<ul><li>you have a separate room that is used (almost) exclusively for work.</li><li>your employer does not provide a suitable workplace or it is absolutely necessary for you to work at home (e.g. because your job is very specialised).</li><li>you can provide evidence of the room's professional use (e.g. a confirmation from your employer). &nbsp;</li></ul>Often, a percentage of the living space is accepted as a deduction. However, whether this is recognised depends heavily on cantonal regulations and your records.&nbsp;<h3 style="text-align:justify;">3.2 Second home for long commutes</h3>If you have to commute an unreasonably long distance and rent a second apartment or a room near your workplace, you can claim these expenses in some cases. However, strict criteria apply:&nbsp;<ul><li>The distance to your place of work is so great that daily commuting is unreasonable.</li><li>The costs may not be deducted twice.</li><li>You must prove that the second home is really work-related. &nbsp;</li></ul><h3 style="text-align:justify;">3.3 Special family circumstances</h3>In rare cases, some cantons allow deductions for family or health reasons – e.g. single parents who have to rent an additional apartment for their child near the school. However, these exceptions are narrowly defined and require solid evidence.&nbsp;&nbsp;<h2 style="text-align:justify;">4. Common misunderstandings</h2>There are myths surrounding the topic of rent deductions. Many believe, for example, that occasional work at home is enough to deduct the full rent. This is not true: in most cantons, a deduction is only granted if working from home is unavoidable. Another misconception is that even small part-time jobs at home would justify having a separate study. However, it is usually argued that a small part-time job can take place in the normal living area without the need for a separate room. &nbsp;<h2 style="text-align:justify;">5. Taxation of rental income and ancillary costs</h2>The term sounds primarily like a landlord issue, but tenants can also have rental income, for example in the case of subletting:&nbsp;<ul><li>You rent a large apartment and rent a room to a third party.&nbsp;</li><li>You are the main tenant and sign the rental contract with the owner, then you allocate subtenants.&nbsp;</li></ul>This income is relevant for tax purposes and must be declared in your tax return if it is regular or exceeds the cost of living.&nbsp;<h3 style="text-align:justify;">5.1 How to pass on additional costs</h3>If you sublet, you can pass on additional costs (heating, water, house maintenance, etc.) on a pro-rata basis. Be careful not to charge more than you pay yourself, otherwise you will make a profit that must be declared.&nbsp;&nbsp;<h2 style="text-align:justify;">6. Home office, second job and the tax return</h2>Many tenants today have a second job or work part-time on a self-employed basis. Any non-salaried income is relevant for tax purposes. For example, do you work as a freelance graphic designer in your living room? If so, you should declare this income.&nbsp;<ul><li>A separate study can be tax deductible if it is used almost exclusively for work and you can provide evidence of this. &nbsp;</li><li>Particularly in the case of mixed forms (partly employed, partly self-employed), it is advisable to seek advice from the tax office or experts in order to explore the chances of deductions.</li></ul>&nbsp;&nbsp;<h2 style="text-align:justify;">7. Is renting out worthwhile from a tax point of view?</h2>This question is often aimed at property owners. However, it can also be relevant for tenants who are considering subletting rooms in their rented apartment. This generates income and you become a ‘landlord’ so to speak. The following should be noted: &nbsp;1. Approval of the landlord: although subletting is possible in most cases, it usually requires the approval of the landlord.2. Tax registration: regular income must be declared.3. Settlement of additional costs: proceed correctly to avoid an unwanted profit.4. Expenses vs. income: additional income increases taxable income (progression), which can reduce net profit.&nbsp;&nbsp;<h2 style="text-align:justify;">8. How do I declare my taxes as a tenant?</h2>Regardless of whether you want to deduct a study, have a second home or earn income from subletting: it is worth bearing the following points in mind: &nbsp;1. Gather receipts: rental contract, utility bills, sublease agreement if applicable, and payment receipts.2. Meet deadlines: depending on the canton, the deadline for filing your tax return is usually the end of March or June (with an extension available).3. Provide correct information: Unjustified deductions can lead to additional claims or fines.4. Option to appeal: If there are any discrepancies, you generally have 30 days to appeal against the tax assessment.&nbsp;&nbsp;<h2 style="text-align:justify;">9. The imputed rental value and the political debate</h2>The so-called imputed rental value mainly affects owners, but it can also indirectly influence the discussion about rent deductions. Owners have to pay tax on the notional rental value of their own property. Some say that this puts owners at a tax disadvantage. Others argue that tenants are not able to deduct their rent either. Whether the imputed rental value should be reformed or abolished is a regular subject of political debate. The question often arises as to whether tenants should, in return, receive a general deduction of their rental costs. However, there is currently no nationwide regulation that guarantees all tenants this advantage.&nbsp;&nbsp;<h2 style="text-align:justify;">10. Practical tips for tenants</h2><h3 style="text-align:justify;">10.1 Get information early</h3>Find out which rules apply in your canton. Tax offices often provide information leaflets or can be contacted by phone.&nbsp;<h3 style="text-align:justify;">10.2 Keep records of all your rental expenses</h3>Copies of the rental contract, utility bills, and evidence of a home office (e.g. sketches, confirmation from employer) should be kept to hand.&nbsp;<h3 style="text-align:justify;">10.3 Be realistic about deductions</h3>If you claim 30% of your rent for your home office, you must be able to provide plausible evidence for this.&nbsp;<h3 style="text-align:justify;">10.4 Be aware of progression</h3>Additional income from subletting or second jobs will raise your taxable income, which may increase your tax rate. &nbsp;<h3 style="text-align:justify;">10.5 If you are unsure: consult a professional</h3>In tricky cases (border cantons, multiple jobs), a fiduciary or tax consultant can provide clarity.&nbsp;&nbsp;<h2 style="text-align:justify;">11. Political perspectives and possible developments</h2>A comprehensive allowance to deduct rental costs is repeatedly discussed. Pro arguments include the high rental rate in Switzerland and possible financial relief for tenants. On the other hand, there are concerns about tax shortfalls and increased auditing work for the tax authorities. Since homeowners already pay tax on the imputed rental value, some argue that a general rental deduction could disturb the balance or – depending on your point of view – only establish it. So far, however, there has been no nationwide reform in Switzerland. As a result, tenants are usually only able to deduct rental costs for tax purposes in exceptional cases. &nbsp;<h2 style="text-align:justify;">12. Summary</h2>In short: if you use your own home as the main tenant, you can only claim the rent as a tax deduction in certain exceptional cases. These include:&nbsp;<ul><li>A professionally necessary study that is used primarily for work.</li><li>A second home if daily commuting is unreasonable.</li><li>Special family circumstances (in rare individual cases). &nbsp;</li></ul>Even tenants who sublet rooms need to be careful: as soon as you make a profit or charge higher utility costs, you may incur taxable income. In this context, the question also arises: ‘Is renting out worthwhile from a tax perspective?’ – The answer depends on the respective rental situation, your income, your canton and the progression: &nbsp;1. Check the rules in your canton: Find out in good time whether rental costs are deductible.2. Documentation is essential: Keep records of evidence for your home office or subtenancy agreements.3. Keep an eye on progression: Additional income can increase your tax rate.4. Monitor political developments: Changes to the imputed rental value or new rental deductions are possible, but have not yet been implemented across the board. &nbsp;<h2 style="text-align:justify;">13. outlook and further information</h2>As more and more people are working from home or living arrangements are changing (e.g. shared living, flexible work models), the topic of rent deduction could become more important in the future. It is conceivable that political discussions around the rental value could lead to new regulations – both in favour of owners and tenants. &nbsp;Helpful sources:Websites of the cantonal tax authorities (information sheets, FAQs)Federal Office for Housing (BWO) for general housing issuesParliamentary procedural requests on the website of the Federal Assembly &nbsp;Even if most tenants have to pay their regular rent as private living expenses themselves and often do not receive a deduction, it is worth taking a look at your own circumstances. Working from home, a (temporary) second home or subletting can be relevant for tax purposes. With proper documentation and clarification at the cantonal level, you can make the most of your options and avoid providing incorrect information. &nbsp;If you want a differentiated answer to the question of whether you can deduct rent from your taxes, there is no way around checking the current legal situation in your canton of residence. Basically, the short answer for most tenants is: ‘No.’ But thanks to the special cases mentioned and an evolving legal situation, the final word remains open. If you feel unsure, consult a specialist (e.g. a tax advisor). This will ensure that you meet all legal requirements and don't miss out on any deductions. If you are the main tenant and you sublet, you should also realistically calculate whether the resulting costs and possible higher tax rates are worthwhile. &nbsp;As of January 2025. Please note that the legal basis and cantonal regulations are subject to change. If you have specific questions or are unsure about anything, please consult an expert or the relevant authority in your canton of residence.

Can you deduct rent from taxes in Switzerland?

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The graduated rent model sets rent increases in advance in the contract. Find out how this model works in Switzerland and when it is worthwhile.

Example of graduated rent

Is the graduated rent good or bad?

What is the usual schedule?

Advantages of graduated rent

A graduated rent is a contractually agreed, step-by-step rent increase. The landlord and tenant agree not only on the initial rent, but also on all future increase dates and amounts. This model is only permitted in Switzerland for contracts with a term of at least three years; each stage must be at least twelve months apart and the increase must be specified in exact Swiss francs – percentages or index references are not sufficient. During the graduated rent period, all other adjustment mechanisms (reference interest rate, LIK index, value-enhancing investments) are blocked. These strict requirements under Art. 269c OR and Art. 19 VMWG create legal certainty because both sides know from the outset how the rent will develop. &nbsp;In the commercial sector – for example, for new-build offices or retail space – graduated rent is often used to cushion high initial investments. At the beginning, the rent is below market level, gradually approaching the desired yield with each step. In residential properties, this model is mainly used for first-time rentals of new developments, when demand and costs first have to stabilise. &nbsp;&nbsp;<h2 style="text-align:justify;">Example of graduated rent</h2>Let's assume that an agency rents 300 m² of office space in Zurich West. The initial rent is CHF 225 per m² / year. It is contractually agreed that the rent will increase by three percent on 1 April each year (as mentioned above, the amounts must be specified in Swiss francs):&nbsp;<ul><li>Year 1: CHF 225 x 300 m² = CHF 67,500</li><li>Year 2: CHF 67,500 x 1.03 = CHF 69,525</li><li>Year 3: CHF 69,525 x 1.03 = CHF 71,610&nbsp;</li></ul>After three years, the burden is CHF 4,110 per year higher than at the beginning. The amount is transparent for the entire term of the contract; neither the landlord can refer to the reference interest rate in the meantime, nor can the tenant demand a reduction if the market declines.&nbsp;&nbsp;<h2 style="text-align:justify;">Is a graduated rent good or bad?</h2>Whether a graduated rent is advantageous depends heavily on the market situation, the term of the contract and the liquidity profile of the parties. From the tenant's point of view, the model offers the advantage of predictability: the budget can be calculated precisely over several years and there is no risk of surprise surcharges due to jumps in the reference interest rate or ancillary costs. However, the lack of flexibility is a disadvantage: if the mortgage reference interest rate falls or the comparative rents in the region drop, the agreed level remains unchanged. Neither party can contest the agreement during its term. &nbsp;For landlords, staggered rents mean a secure income stream and less administrative work, as there is no need to notify tenants separately of each increase. On the other hand, the rigid scale can prove risky if construction or financing costs rise more than forecast: additional adjustments are not permitted until the end of the scale period. The economic viability therefore depends on the stages being set at realistic levels. &nbsp;&nbsp;<h2 style="text-align:justify;">What does the scale usually look like?</h2>In practice, certain ranges have become established:&nbsp;Residential For first-time rentals of new apartment buildings or city lofts, annual escalation rates often range between 1.5% and 3% or are fixed amounts of CHF 50 to 150 per month, depending on the initial rent.&nbsp;Office and commercial space Larger increases are common here because rental agreements are longer and construction and expansion costs are higher. Increases of 3% to 5% per year or fixed increases every two years (e.g. £10 per square metre) are common, especially in central locations in Zurich, Basel or Geneva.&nbsp;Special cases For project developments with a high vacancy risk, some owners start with initial rents up to 20% below market value and recoup the difference in five to seven-year increments.&nbsp;It is important that each increment can be justified on the basis of market conditions and costs. Excessive increases can be challenged before the arbitration board at the start of the contract.&nbsp;&nbsp;<h2 style="text-align:justify;">Advantages of graduated rent</h2><ol><li>Planning security: Both parties know their cash flow – for tenants, this means a calculable fixed cost block, and for landlords, a reliable income curve.&nbsp;</li><li>Liquidity management: Thanks to low initial rents, young companies or start-ups can invest more capital in expansion or personnel before higher rents come into effect.&nbsp;</li><li>Simplified administration: Increases are automatic; cantonal form requirements and delivery deadlines only apply when the contract is concluded.&nbsp;</li><li>Negotiating leeway: Because future developments are fixed, concessions can be negotiated in the initial phase – such as rent-free months or contributions to interior fittings.</li></ol>It is worth tenants doing the maths: how are the reference interest rate and LIK likely to develop? Is the property exposed to a decline in rents due to its location? Landlords, on the other hand, should check whether the scale is in line with their yield and debt service planning.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>Graduated rent is not a solution for every situation, but it is an effective tool for distributing risks fairly between the contracting parties. Anyone who needs short-term liquidity as a company founder or wants to make a new building profitable over time as an owner benefits from the transparency of graduated rent. It is crucial that the stages are in line with the market, legally sound and financially viable. &nbsp;On our platform, you will find numerous office and commercial properties where landlords offer graduated rent models. Take advantage of this planning security – and compare whether an index-linked or fixed rent is better suited to your strategy. This will ensure that your next rental property is not only the right fit for your company in terms of space, but also in terms of finances.&nbsp;

Definition and examples of graduated rent

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Looking for commercial real estate? Focused platforms such as maison.work offer decisive advantages and high relevance.

Precision and relevance instead of information overload

Depth of information and market expertise

The future of commercial property search is specialised

Finding the right business premises is a fundamental step for every company in Switzerland. Whether it's the first office for an up-and-coming start-up, a new production hall for an expanding SME or a prestigious retail space in a prime location, the right property is a strategic factor for success. But the search process itself is fraught with challenges. Anyone who sets out on this journey will quickly realise that searching for a commercial property differs in many ways from searching for a rental apartment.General real estate platforms and portals that dominate the residential market can quickly become a frustrating maze for commercial property seekers. Thousands of residential listings overlap the few relevant commercial properties. Specific search criteria that are crucial for a company are often missing entirely. This is exactly where the added value of our focused platform for commercial real estate comes in.&nbsp;&nbsp;<h2 style="text-align:justify;">Precision and relevance instead of information overload</h2>The most obvious and strongest advantage of a specialised platform is its focus. For searchers, this means the end of tedious searches for a needle in a haystack. Instead of filtering through irrelevant property listings, they navigate an environment that is 100% tailored to their needs. Are you looking for industrial space with a specific floor load capacity? Office space with IT cabling already installed? Retail space with a large shop front and high footfall? On our platform, we put these aspects at the forefront. This level of precision not only saves valuable time, but also increases the quality of the search results.&nbsp;This focus is just as valuable for commercial property providers. An expensively fitted-out office or a highly specialised industrial hall is a niche product on a generalist portal, where it can easily get lost. On a focused platform, however, the property is directly matched with a qualified and seriously interested target group. Enquiries are more relevant, discussions start at a higher level and the entire marketing process becomes more efficient. Scatter loss is minimised, while visibility within the relevant target group is maximised.&nbsp;&nbsp;<h2 style="text-align:justify;">Depth of information and market expertise</h2>A specialised platform can afford to go into depth. Since the entire structure is designed for the complexity of commercial real estate, the listings themselves can offer a much greater depth of information. Details on ceiling height, electrical connection capacity, delivery situation or the condition of the tenant fit-out can be key components of a listing. This enables searchers to make an informed pre-selection online and only arrange viewings for properties that really meet their strict criteria.&nbsp;In addition, such a platform organically develops into a hub for market knowledge. As maison.work focuses exclusively on commercial real estate, it can offer valuable editorial content such as market analyses and guides on legal topics such as <a href="https://www.maison.work/en/blog/was-ist-mieterausbau">tenant fit-outs</a> or <a href="https://www.maison.work/en/blog/staffelmiete-definition-und-beispiele">graduated rents</a>. It is thus evolving from a pure transaction platform into a valuable resource for searchers and property managers alike. Tenants not only find a potential office, but also the knowledge they need to make an informed decision, and property managers can present their properties in an environment that highlights their professionalism and expertise.&nbsp;&nbsp;<h2 style="text-align:justify;">The future of commercial property search is specialised</h2>In an increasingly complex and fast-paced business world, specialisation is not a luxury, but a necessity. A focused online platform for commercial real estate is the logical answer to the unique challenges of this market. It replaces the principle of confusing information overload with the principle of intelligent relevance. By providing the right information to the right people at the right time, it makes the Swiss market for office and commercial real estate more transparent, accessible and ultimately more successful for everyone involved.&nbsp;In summary, the advantages of a specialised platform for commercial real estate strengthen both sides of the market equally.&nbsp;For those searching, it means time savings, more relevant search results, a better information basis for decisions and the confidence of operating in a professional environment. For property managers, it means direct access to a qualified target group, less wastage, more efficient marketing processes and optimal presentation of their valuable properties.&nbsp;

An online platform for commercial real estate

Gastronomie

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Gastro Pachtvertrag? Fehler vermeiden, Erfolg sichern! Entdecken Sie die wichtigsten Klauseln, Tipps zur Inventarübernahme & Infos zur Kündigung.

Unterscheidung Pacht und Miete

Inhalte eines Pachtvertrags

Kündigung eines Pachtvertrags

Bedeutung von professioneller Beratung

Der Traum vom eigenen Restaurant, Café oder einer Bar ist für viele ein grosser Schritt. Neben einem überzeugenden Konzept, kulinarischer Leidenschaft und unternehmerischem Geschick, bildet ein solider Vertrag für die Überlassung der Gewerberäumlichkeiten das Rückgrat jedes erfolgreichen Gastronomiebetriebs. Im Gastgewerbe spricht man hier typischerweise von einem&nbsp;Pachtvertrag, der die Nutzung der Räumlichkeiten samt Inventar und oft auch das Recht zur Fortführung eines bestehenden Geschäfts regelt. Doch was genau beinhaltet ein solches Vertragswerk, welche Fallstricke lauern und wie gestaltet sich beispielsweise die&nbsp;Kündigung eines solchen Pachtvertrags im Gastronomiebereich.&nbsp;&nbsp;<h2 style="text-align:justify;">Was unterscheidet die Pacht von der Miete?</h2>Gerade in der Gastronomie ist die Unterscheidung zwischen Miete und Pacht fundamental. Während ein Mietvertrag primär die Nutzung von Räumlichkeiten gegen Entgelt regelt, geht ein&nbsp;Pachtvertrag, speziell in der Gastronomie, einen entscheidenden Schritt weiter. Der Pächter erhält nicht nur das Recht, die Räume zu nutzen, sondern auch, die daraus erwirtschafteten "Früchte" – also den Ertrag des Unternehmens – für sich zu beanspruchen. Dies inkludiert oft die Übernahme von Inventar, wie Küchenausstattung, Mobiliar, und manchmal sogar den Kundenstamm oder den "Goodwill" eines etablierten Betriebs. Die rechtliche Grundlage hierfür findet sich im Schweizerischen Obligationenrecht (OR). Ein klar definierter Vertrag über die gastronomische Pacht ist daher unerlässlich, um die Rechte und Pflichten beider Parteien – Pächter und Verpächter – präzise festzulegen.&nbsp;&nbsp;<h2 style="text-align:justify;">Kernpunkte eines soliden Pachtvertrags</h2>Ein gut ausgearbeiteter Pachtvertrag für ein Gastronomieobjekt schafft Transparenz und minimiert das Risiko späterer Meinungsverschiedenheiten. Achten Sie besonders auf folgende Klauseln:&nbsp;Pachtgegenstand: Eine detaillierte Beschreibung der überlassenen Räumlichkeiten ist unerlässlich. Dazu gehören nicht nur die Gasträume, sondern auch Küche, Lager, Sanitäranlagen und Aussenbereiche wie Terrassen. Ebenso wichtig ist eine genaue Inventarliste, die den Zustand der übernommenen Geräte und Möbel festhält. Dies beugt Unstimmigkeiten bei der Rückgabe oder im Falle einer Vertragsauflösung vor.&nbsp;Pachtzins: Der Pachtzins kann als Fixbetrag, umsatzabhängig oder als Kombination aus beidem gestaltet sein. Bei einer Umsatzpacht sollten die Berechnungsgrundlage und die Abrechnungsmodalitäten klar definiert werden. Überprüfen Sie auch Regelungen zu Nebenkosten und allfälligen Anpassungsklauseln für den Pachtzins.&nbsp;Pachtdauer und Optionen: Viele Pachtverträge im Gastrobereich werden für eine feste Dauerm wie 5 oder 10 Jahre, abgeschlossen.. Oftmals werden Optionsrechte für eine Verlängerung eingeräumt. Diese geben dem Pächter Planungssicherheit.&nbsp;&nbsp;Unterhaltspflichten: Wer ist für welche Reparaturen und Instandhaltungsmassnahmen zuständig? Üblicherweise trägt der Pächter die Kosten für den laufenden Unterhalt und kleinere Reparaturen, während der Verpächter für grössere Instandsetzungen und Erneuerungen aufkommt. Eine klare Abgrenzung im Vertrag ist hier Gold wert.&nbsp;Inventar: Bei der Übernahme von Inventar ist dessen Zustand genau zu protokollieren. Wer haftet für Abnutzung und Defekte? Gibt es eine Pflicht zur Erneuerung bestimmter Geräte nach einer gewissen Laufzeit? Diese Punkte sollten in einem umfassenden Pachtvertrag nicht fehlen.&nbsp;Betriebspflicht: Verpächter haben oft ein Interesse daran, dass das Lokal durchgehend (oder je nach Saisonalität) betrieben wird, um dessen Wert und Attraktivität zu erhalten. Eine Betriebspflicht kann daher Vertragsbestandteil sein.&nbsp;Konkurrenzverbot: Manchmal wird ein Konkurrenzverbot vereinbart, das dem Pächter untersagt, in unmittelbarer Nähe ein ähnliches Lokal zu betreiben. Achten Sie auf den räumlichen und zeitlichen Geltungsbereich einer solchen Klausel.&nbsp;Kaution: Die Höhe und die Bedingungen für die Rückzahlung der Pachtzinskaution sollten klar geregelt sein.&nbsp;&nbsp;<h2 style="text-align:justify;">Die Beendigung des Pachtverhältnisses</h2>Früher oder später kann der Zeitpunkt kommen, an dem ein Pachtvertrag gekündigt wird. Die Modalitäten hierfür unterliegen spezifischen Regelungen, die sich von jenen für Wohnraummietverträge unterscheiden können.&nbsp;Ordentliche Kündigung: Bei unbefristeten Pachtverhältnissen oder nach Ablauf einer festen Vertragsdauer kann das Verhältnis unter Einhaltung der gesetzlichen oder vertraglich vereinbarten Fristen und Termine aufgelöst werden. Für Geschäftsräume beträgt die Kündigungsfrist in der Regel sechs Monate, sofern vertraglich nichts anderes vereinbart wurde. Bei Pachten sind das oftmals auch längere Kündigungsfristen. Die Kündigung muss schriftlich erfolgen und dem Vertragspartner fristgerecht zugehen. Es empfiehlt sich dringend, diesen Schritt per Einschreiben zu vollziehen, um einen Zustellnachweis zu haben.&nbsp;Ausserordentliche Kündigung: Eine vorzeitige Auflösung des Pachtvertrags ist nur aus wichtigen Gründen möglich. Solche Gründe können beispielsweise der Konkurs des Pächters, schwerwiegende Vertragsverletzungen durch eine der Parteien oder die Unbenutzbarkeit des Pachtobjekts durch unvorhergesehene Umstände sein. Auch hier sind Formvorschriften und Fristen zu beachten. Bei Zahlungsverzug des Pächters kann der Verpächter nach Ansetzung einer Zahlungsfrist mit Kündigungsandrohung den Vertrag ausserordentlich beenden.&nbsp;Kündigungsschutz und Erstreckung: Ähnlich wie im Mietrecht können Pächter von Gastro- und Gewerbeobjekten unter bestimmten Umständen eine Erstreckung des Pachtverhältnisses beantragen, wenn die Beendigung für sie eine Härte darstellen würde, die durch die Interessen des Verpächters nicht gerechtfertigt ist (Art. 272 ff. OR analog). Ein solcher Antrag muss fristgerecht bei der zuständigen Schlichtungsbehörde eingereicht werden.&nbsp;Nachmieterstellung: Möchte ein Pächter vorzeitig aus einem befristeten Vertrag für sein Gastronomieobjekt entlassen werden, kann er dem Verpächter einen zumutbaren und solventen Nachpächter vorschlagen, der bereit ist, den Vertrag zu den gleichen Bedingungen zu übernehmen. Lehnt der Verpächter einen solchen Nachpächter ohne triftigen Grund ab, wird der Pächter von seinen Verpflichtungen befreit.&nbsp;&nbsp;<h2 style="text-align:justify;">Die Bedeutung professioneller Beratung</h2>Die Ausgestaltung und Prüfung eines Pachtvertrags für Gastronomiebetriebe sowie die Handhabung einer Kündigung sind komplexe Angelegenheiten mit weitreichenden finanziellen und rechtlichen Konsequenzen. Es ist daher dringend ratsam, vor Unterzeichnung oder im Falle einer anstehenden Vertragsauflösung juristischen Rat bei einem auf Pacht- und Gastronomierecht spezialisierten Anwalt oder einem Branchenverband einzuholen. Diese Experten können individuelle Risiken bewerten, auf branchenspezifische Besonderheiten hinweisen und sicherstellen, dass Ihre Interessen optimal gewahrt bleiben.&nbsp;

Pachtverträge in der Gastronomie

Gewerbe

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Nebenkosten bei der Gewerbemiete verstehen: Erfahren Sie, welche Kosten umlegbar sind, wie die Berechnung erfolgt und wie Sie als Mieter Ihre Rechte wahren.

Nebenkosten bei Gewerbeimmobilien

Umlagefähige Nebenkosten: Was darf der Vermieter verrechnen?

So werden die Kosten verteilt

Durchschnittliche Nebenkosten pro m²

Ihre Rechte als Mieter: Transparenz und Kontrolle

Checkliste & Tipps: Nebenkosten im Gewerbemietvertrag richtig regeln

Schlussfolgerung

Bei der Anmietung von Gewerbeflächen in der Schweiz sind die Nebenkosten ein wesentlicher Faktor neben der Nettomiete. Sie umfassen zusätzliche Aufwendungen, die oft einen erheblichen Teil der Gesamtmietkosten ausmachen. Ein klares Verständnis und eine korrekte Budgetierung dieser Kosten sind für die Finanzplanung unerlässlich, um unerwartete Ausgaben zu vermeiden. Die Bruttomiete, also der tatsächlich zu zahlende Betrag, setzt sich aus der Nettomiete und den Nebenkosten zusammen.&nbsp;Dieser Leitfaden bietet einen Überblick über die Nebenkosten bei Gewerbeimmobilien in der Schweiz. Er erläutert die rechtlichen Grundlagen, welche Kosten umgelegt werden dürfen, wie die Nebenkosten für Gewerbe berechnet und verteilt werden, welche Faktoren die Höhe beeinflussen und welche Rechte Mieter haben.&nbsp;&nbsp;<h2 style="text-align:justify;">Nebenkosten bei Gewerbeimmobilien</h2>Das schweizerische Obligationenrecht (OR), insbesondere Artikel 257a und 257b, sowie die Verordnung über die Miete und Pacht von Wohn- und Geschäftsräumen (VMWG) bilden die rechtliche Basis.&nbsp;Entscheidend ist: Nebenkosten müssen vom Mieter nur bezahlt werden, wenn dies im Mietvertrag&nbsp;besonders und detailliert vereinbart wurde. Allgemeine Formulierungen genügen nicht. Sind Kosten nicht explizit aufgeführt, gelten sie als im Nettomietzins enthalten.&nbsp;Nebenkosten sind laut Gesetz die&nbsp;tatsächlichen Aufwendungen des Vermieters für Leistungen, die mit dem&nbsp;Gebrauch der Sache zusammenhängen. Dazu zählen typische Betriebskosten wie Heizung, Warmwasser und öffentliche Abgaben, die durch die Nutzung entstehen. Wichtig ist die Trennung von reinen Betriebskosten und Kosten, die dem Eigentümer aus dem Besitz erwachsen (Unterhalt, Reparaturen, allgemeine Verwaltung). Letztere sind durch den Nettomietzins abgegolten und dürfen nicht als Nebenkosten verrechnet werden.&nbsp;&nbsp;<h2 style="text-align:justify;">Umlagefähige Nebenkosten: Was darf der Vermieter verrechnen?</h2>Nur Kosten, die direkt mit dem Gebrauch zusammenhängen und explizit im Vertrag vereinbart sind, dürfen als Nebenkosten abgerechnet werden.&nbsp;Zu den typischen zulässigen Nebenkosten, sofern vertraglich vereinbart, zählen Heizungs- und Warmwasserkosten. Dies umfasst Brennstoffe, Betriebsstrom für Anlagen, Kaminreinigung, Servicearbeiten, Tankrevision, Verbrauchsmessung und Abrechnungskosten. Auch der direkt zuordenbare Verwaltungsaufwand ist umlagefähig. Periodische Kosten wie Boilerservice können anteilig jährlich verrechnet werden. Wasser- und Abwasserkosten für den tatsächlichen Verbrauch sind ebenfalls umlagefähig, nicht jedoch verbrauchsunabhängige Grundgebühren oder Regenwassergebühren. Die Betriebskosten für Allgemeinflächen wie Allgemeinstrom, Hauswartung (für Reinigungs- und einfache Instandhaltungsarbeiten), Treppenhausreinigung, laufende Gartenpflege und Schneeräumung können verrechnet werden. Bei Liftkosten sind Betriebsstrom, Notrufgebühren und Wartungsabonnemente oft umlagefähig, Reparaturen jedoch nicht. TV-Grundgebühren sind umlagefähig, Installationskosten nicht. Bei den Verwaltungskosten dürfen nur die Kosten für die Erstellung der Nebenkostenabrechnung (üblicherweise 2-3% der Nettonebenkosten oder nach Aufwand) verrechnet werden.&nbsp;Demgegenüber sind typischerweise unzulässige Kosten vom Vermieter zu tragen. Dazu gehören Reparaturen und Instandhaltung, Ersatzanschaffungen und Investitionen, die Amortisation von Anlagen (mit Ausnahmen), allgemeine Gebäudeversicherungsprämien, nicht gebrauchsabhängige öffentliche Abgaben (z.B. Liegenschaftssteuer), Erschliessungsgebühren, Hypothekarzinsen und allgemeine Verwaltungshonorare. Bei Serviceabonnementen ist zu prüfen, ob sie reine Wartung (umlagefähig) oder auch Reparaturanteile (nicht umlagefähig) enthalten.&nbsp;Die folgende Tabelle gibt eine Übersicht (nicht abschliessend):&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>Kostenkategorie</th><th>Zulässige Nebenkosten</th><th>Unzulässige Nebenkosten (typischerweise)</th></tr></thead><tbody><tr><td>Heizung/Warmwasser</td><td>Brennstoff/Energie, Betriebsstrom, Kaminfeger, Brennerservice, Tankrevision, Boilerservice (anteilig), Verbrauchsmessung, Heizungsversicherung, Verwaltungskosten für Heizung/WW</td><td>Reparaturen, Ersatzanschaffungen, Amortisation (ausser Contracting/ZEV), allgemeine Gebäudeversicherung</td></tr><tr><td>Wasser/Abwasser</td><td>Kaltwasserverbrauch, verbrauchsabhängige Abwassergebühren, Wasseraufbereitungschemikalien</td><td>Nicht verbrauchsabhängige Grundgebühren, Regenwassergebühren, Anschlussgebühren</td></tr><tr><td>Hauswart/Reinigung/Umgebung</td><td>Lohn für Reinigung/kleine Instandhaltung/Gartenpflege, Reinigungsmaterial, Allgemeinstrom, Liftstrom, Liftwartung (Serviceabo), Kehrichtgebühren, Schneeräumung, Gartenpflege (laufend)&nbsp;</td><td>Lohn für Reparaturen/Verwaltungstätigkeiten, Anschaffung von Geräten/Werkzeugen, Neuanpflanzungen, Baumfällung, Reparaturen am Lift, Entsorgung von Sperrmüll</td></tr><tr><td>TV/Kommunikation</td><td>Kabelnetz-Grundgebühren</td><td>Anschlussgebühren, Installationskosten&nbsp;</td></tr><tr><td>Verwaltung</td><td>Kosten für Erstellung der Nebenkostenabrechnung (ca. 2-3% der NK oder nach Aufwand)&nbsp;</td><td>Allgemeine Verwaltungshonorare, Kosten für Wohnungsübergaben, Vermietungsaufwand</td></tr><tr><td>Sonstiges</td><td>Mehrwertsteuer auf Drittleistungen und NK-Abrechnung</td><td>Liegenschaftssteuern, Gebäudeversicherung, Hypothekarzinsen, Reparaturen, Investitionen, Amortisation</td></tr></tbody></table></figure>&nbsp;&nbsp;<h2 style="text-align:justify;">So werden die Kosten verteilt</h2>Können Nebenkosten nicht direkt zugeordnet werden, erfolgt die Aufteilung mittels eines Verteilschlüssels. Gängige Schlüssel sind nach Quadratmetern (pro qm), nach Verbrauch (bei vorhandenen Zählern, oft die fairste Methode), nach Mietobjekt (zu gleichen Teilen) oder nach Kubikmetern. Der im Vertrag festgelegte Schlüssel muss sachgerecht sein. Eine Änderung bedarf einer formellen Vertragsanpassung. In gemischt genutzten Liegenschaften ist auf einen fairen Schlüssel zu achten, der unterschiedliche Verbräuche (z.B. Büro vs. Restaurant) berücksichtigt. Bei Leerstand trägt der Vermieter die anteiligen Nebenkosten; für Heizkosten gibt es spezifische Regelungen.&nbsp;Abrechnungsarten: Akonto vs. Pauschal<ul><li>Akontozahlung: Monatliche Vorauszahlungen, jährliche detaillierte Abrechnung der effektiven Kosten mit Nachzahlung oder Rückerstattung. Dies ist die häufigste Methode, birgt aber das Risiko von Nachzahlungen.&nbsp;</li><li>Pauschalzahlung: Fester monatlicher Betrag, keine Jahresabrechnung. Bietet Budgetsicherheit, basiert auf dem Durchschnitt der letzten drei Jahre. Mieter können auch hier Auskunft und Belegeinsicht zur Überprüfung der Pauschale verlangen.</li></ul>&nbsp;&nbsp;<h2 style="text-align:justify;">Durchschnittliche Nebenkosten pro m²</h2>Verlässliche Durchschnittswerte für Nebenkosten Gewerbe pro qm sind schwer zu finden, da sie stark variieren. Grobe Orientierungswerte aus dem Wohnbereich (ca. CHF 30-40/m²/Jahr) sind für Gewerbe nur bedingt aussagekräftig.Einflussfaktoren bei Gewerbeimmobilien:<ul><li>Art des Gewerbes: Unterschiedlicher Energie-, Wasser-, Abfallbedarf (Büro vs. Produktion/Restaurant).</li><li>Gebäudestandard und Alter: Energieeffizienz (MINERGIE vs. Altbau).</li><li>Standort: Regionale Preisunterschiede.</li><li>Servicelevel: Umfang von Hauswartung, Reinigung etc.</li><li>Mietvertrag: Definition der umlagefähigen Kosten.</li></ul>&nbsp;Empfehlung: Fokussieren Sie sich auf die Berechnung der Nebenkosten für das spezifische Objekt. Fragen Sie nach alten Abrechnungen oder der Kalkulationsgrundlage der Pauschale und informieren Sie sich über den Gebäudezustand.&nbsp;&nbsp;<h2 style="text-align:justify;">Ihre Rechte als Mieter: Transparenz und Kontrolle</h2>Das Mietrecht sichert Ihnen wichtige Kontrollmöglichkeiten:<ul><li>Recht auf detaillierte Jahresabrechnung (bei Akonto): Klar, nachvollziehbar, mit Gesamtkosten, Verteilschlüssel, Ihrem Anteil und Verrechnung der Akonti. Bei Unklarheit detailliertere Aufstellung verlangen.</li><li>Recht auf Belegeinsicht: Einsicht in Originalrechnungen am Sitz des Vermieters/Verwaltung. Sie dürfen Notizen/Fotos machen oder Kopien (auf eigene Kosten) anfertigen. Gilt auch bei Pauschalen zur Überprüfung der Berechnungsgrundlage.</li><li>Fristen: Keine gesetzliche Einsprachefrist gegen die Abrechnung, aber zeitnahe Reaktion empfohlen. Verjährung für Nachforderungen des Vermieters: 5 Jahre. Verjährung für Rückforderungen des Mieters: 1 Jahr ab Kenntnis, max. 10 Jahre. Übliche Abrechnungsfrist für Vermieter: ca. 6 Monate nach Periodenende.</li><li>Vorgehen bei Unstimmigkeiten: Zuerst schriftlich (Einschreiben) beim Vermieter beanstanden. Führt dies zu keiner Lösung, kann die kostenlose Schlichtungsbehörde angerufen werden.</li></ul><h2 style="text-align:justify;">&nbsp;</h2><h2 style="text-align:justify;">&nbsp;</h2><h2 style="text-align:justify;">Checkliste &amp; Tipps: Nebenkosten im Gewerbemietvertrag richtig regeln</h2>Im Gewerbemietrecht ist sorgfältige Vertragsgestaltung besonders wichtig:<ul><li>Präzision: Jede Nebenkostenposition muss explizit und klar im Vertrag aufgelistet sein.</li><li>Verteilschlüssel: Prüfen, ob klar definiert und fair (besonders bei gemischter Nutzung).</li><li>Abrechnungsart: Klären (Akonto/Pauschal), ob Akontobetrag realistisch ist.</li><li>Unzulässige Kosten: Darauf achten, dass keine Unterhalts-, Reparatur- oder Investitionskosten enthalten sind.</li><li>Verhandlung: Umfang der Kosten, mögliche Obergrenzen und Servicelevel diskutieren.</li></ul>&nbsp;Checkliste für Mieter:<ul><li>Vor Vertragsabschluss: Vertrag genau prüfen, beim Vermieter nachfragen (erwartete Höhe, Energieeffizienz, alte Abrechnungen).</li><li>Budgetierung: Nebenkosten realistisch einplanen, Puffer für Nachzahlungen (Akonto) vorsehen.</li><li>Laufende Kontrolle: Jahresabrechnung prüfen (Vergleich Vorjahr, Plausibilität, Schlüssel, Akonti), bei Unklarheiten Belegeinsicht verlangen.</li></ul>&nbsp;&nbsp;<h2 style="text-align:justify;">Schlussfolgerung</h2>Nebenkosten sind ein signifikanter Kostenfaktor bei Gewerbeimmobilien. Ein klares Verständnis der Regeln und Rechte ist essenziell. Der Schlüssel liegt in einem präzisen Mietvertrag. Prüfen Sie die Nebenkostenregelungen sorgfältig, verhandeln Sie bei Bedarf und nutzen Sie Ihre Rechte auf Transparenz und Belegeinsicht. Eine vorausschauende Auseinandersetzung mit den Nebenkosten ermöglicht eine solide Budgetierung und fördert ein faires Mietverhältnis.&nbsp;

Nebenkosten bei Gewerbeimmobilien in der Schweiz

Commercial

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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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Erfahren Sie alles Wichtige zur Mehrwertsteuer (MwSt) bei der Miete von Büro- und Gewerbeflächen in der Schweiz

Rechtliche Hintergründe zur MwSt

Mehrwertsteuerpflicht

Die Option zur Mehrwertsteuer

Gewerbliche Nutzung und Ausnahmen

Vorsteuerabzug

Vertragsgestaltung und Deklaration

Auswirkungen für den Mieter

Nebenkosten und weitere Leistungen

Fallstricke bei gemischter Nutzung

Bedeutung für Büro- und Gewerbeflächen

Häufige Fehler

Zusammenfassung

Miete und Mehrwertsteuer in der Schweiz

Miete von Steuern abziehen: Ein umfassender Überblick für Mieterinnen und Mieter

1. Einleitung

2. Das Schweizer Steuersystem

3. Miete als privater Lebensaufwand – und Ausnahmen

4. Häufige Missverständnisse

5. Versteuerung von Mieteinnahmen und Nebenkosten

6. Homeoffice, Nebenerwerb und die Steuererklärung

7. Lohnt sich vermieten steuerlich?

8. Wie läuft die steuerliche Deklaration für Mieter ab?

9. Der Eigenmietwert und die politische Debatte

10. Praktische Tipps für Mieterinnen und Mieter

11. Politische Perspektiven und mögliche Entwicklungen

12. Zusammenfassung

13. Ausblick und weiterführende Hinweise

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Entdecken Sie alles über das stille Gewerbe: Definition, rechtliche Grundlagen, Beispiele und praktische Tipps. So können Sie geräuscharme Tätigkeiten ausüben.

Stilles Gewerbe in der Schweiz

Was heisst stilles Gewerbe?

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