Rental law

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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

Bureau

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Les prix des loyers par m² / an pour les bureaux dans les villes suisses et l'impact de facteurs tels que l'emplacement, l'équipement et les tendances du marché sur les loyers.

Emplacement du bureau

Qualité du bâtiment et équipement

Différences régionales

Tendances du marché

Frais supplémentaires et accessoires

Durée des contrats, flexibilité et sécurité pour l'avenir

Conseil et connaissance du marché

Identité, culture d'entreprise et impact

Durabilité et tendances futures

Trouver un compromis

Conclusion

Loyer moyen des bureaux par m² / an

Office

This is how high the rents per square metre per year are for offices in Swiss cities, and this is what impact factors such as location, facilities and market trends have on rents.

Office location

Building quality and facilities

Regional differences

Market trends

Additional costs

Contract durations, flexibility and future-proofing

Consultancy and market knowledge

Identity, corporate culture and impact

Sustainability and future trends

Compromise

For many companies, the rental price of an office per square metre per year is a key figure for realistically assessing the attractiveness of a location. Office space costs shape the calculations of start-ups, SMEs and large companies alike. Particularly in Switzerland, where prices vary greatly from region to region and sometimes even from neighbourhood to neighbourhood, it is worth taking a closer look. What influences costs? What role do location, infrastructure, market trends and long-term considerations play in the selection of office space? How is the rental price in Switzerland structured in an overall framework of ancillary costs, services and infrastructure? The following information will help you gain a better understanding of the market and provide support for well-founded location decisions.&nbsp;&nbsp;<h2 style="text-align:justify;">The importance of location for office rents</h2>Geographic location is one of the most important factors influencing office rents. In cities like Zurich and Geneva, costs are traditionally higher than in rural areas or smaller conurbations. A central location often offers excellent accessibility for employees and customers, which can partly justify the high price. Proximity to important transport hubs, train stations, airports and motorway connections, but also to industry clusters, innovation centres or research institutions, influences the attractiveness of a location. For example, companies in the financial sector often prefer to be close to other financial institutions. Creative agencies or technology firms, on the other hand, prefer locations in up-and-coming neighbourhoods that offer impetus for innovation and exchange. &nbsp;Switzerland also has a diverse economic structure. Cities such as Zurich, Basel, Geneva and Lausanne score points with their international outlook, highly qualified workforce and corresponding network structures. This is reflected in the rent, which can be noticeably higher in these hotspots than in peripheral regions. However, locations outside of urban centres also have advantages. Lower rents, larger spaces and often lower ancillary costs make it possible to plan for the long term and invest in sustainable location development. So, location is always a balancing act between prestige, accessibility and cost optimisation. &nbsp;<h2 style="text-align:justify;">Influence of building quality and facilities</h2>Not only the location, but also the quality of the building plays a role in pricing. Modern office properties with high sustainability standards, energy-efficient construction and appealing architecture tend to be more expensive than older properties. Anyone moving into a newly constructed building benefits from modern building technology, contemporary workplace layouts, appealing entrance areas and often attractive communal zones such as cafeterias or lounges. These amenities often justify a higher rent per square metre for offices, as they can have a positive impact on the working atmosphere, employee satisfaction and thus also on the productivity of the company. &nbsp;Another aspect is the flexibility of the space. Modern offices allow for a variable division between open-plan areas, individual offices, meeting rooms and creative zones. The technical standard, for example with regard to fibre-optic connections, air conditioning or modern security and access systems, also has an influence on the rent. Investments by the landlord in high-quality infrastructure are directly reflected in the rent. When weighing up the costs and benefits, companies should therefore bear in mind that a higher rent in a top property can lead to long-term efficiency gains through improved processes or lower staff turnover. A comfortable working environment with good acoustics, sufficient daylight and well-thought-out ergonomics also strengthens employer branding.&nbsp;&nbsp;<h2 style="text-align:justify;">Regional differences within Switzerland</h2>Switzerland is small but economically highly diversified. The rent per square metre in Switzerland can vary greatly between a central location in Zurich and a small town in Ticino. It is also common to find variations within the major cities. Centrally located districts near main train stations or shopping streets often command top prices, while more peripheral zones, such as former industrial sites that are undergoing change, offer cheaper rents. Here it is often possible to obtain larger areas at lower costs, although sometimes with a loss of visibility or prestige. Nevertheless, such up-and-coming areas can gain in importance in the long term, making the location a worthwhile investment. &nbsp;Anyone planning a branch in French-speaking Switzerland will find that Geneva and Lausanne are among the more expensive places, while other locations in Vaud or Valais often have more affordable offers. The same applies to German-speaking Switzerland, where Zurich and Zug have very high rents, while smaller towns and rural areas have significantly lower rents. Each region has its own advantages. Some are characterised by excellent infrastructure, well-known universities or a vibrant cultural life, which in turn attracts talent from Switzerland and abroad. The decision in favour of a particular location is therefore not only a question of costs, but also depends on the company's strategic goals.&nbsp;&nbsp;<h2 style="text-align:justify;">Market trends and their impact on office rents</h2>The demands placed on offices are changing. Digitalisation makes it possible to work independently of location. Home office, hybrid models and desk-sharing concepts influence the demand for conventional office space. This allows companies to reduce their space and thus lower their costs, which puts the average rent per square metre of an office into perspective. Nevertheless, the physical office remains a central place of identification and collaboration. An inspiring environment in which teams come together, exchange ideas and receive customers retains its value. &nbsp;In economically prosperous times, demand for prestigious offices in top locations often increases. This drives up rents. Conversely, periods of economic uncertainty can lead to more space coming onto the market and landlords offering more flexible conditions. It is worth taking a look at long-term market developments to choose the right time to rent. As a stable business location, Switzerland is less affected by strong price fluctuations than other countries. Nevertheless, regular monitoring of the real estate market makes sense here too, in order to identify opportunities and risks at an early stage.&nbsp;&nbsp;<h2 style="text-align:justify;">Additional and ancillary costs</h2>The rent is only part of the total cost calculation. Companies should check the additional costs, which often include operating costs, heating and electricity costs, waste disposal, maintenance of lifts or cleaning of common areas. These items can vary depending on the building and location. A newly built, energy-efficient building can be cheaper to run than an older, high-energy-consumption building, even if the base rent is higher. It is advisable to look at the total cost per square metre. This allows you to compare like with like and avoid moving into a property with high utility costs just because the base rent is lower. &nbsp;Other factors include the cost of parking spaces, if these are needed. Particularly in city centres, parking spaces are often scarce and expensive. Costs for additional services such as maintenance contracts for air conditioning systems, technical support services or the operation of canteens can be another item. Insurance or security measures also have an impact on the overall cost. If you want to calculate the exact costs per square metre, you should include all elements. A transparent discussion with the landlord or professional advice can help to identify hidden costs and long-term obligations.&nbsp;&nbsp;<h2 style="text-align:justify;">Contract durations, flexibility and future-proofing</h2>Long-term rental contracts offer stability and planning security. Companies know exactly how high their rental costs will be for years to come. However, they are tied to a specific area and are less flexible. Those who operate in a dynamic market environment, where employee numbers fluctuate or business models change rapidly, often need more options for adaptation. Short terms offer this flexibility, but are usually associated with higher prices per square metre. A landlord who is prepared for frequent changes of tenant has to factor in a certain amount of additional work. &nbsp;Flexibility is also becoming more important in terms of technological development. Who knows whether the same office space will still be needed in a few years' time or whether the working model will change fundamentally? The rent may be attractive at the moment, but it can lose its relevance over time if the requirements for the space change. It is therefore worthwhile to look for options that allow for later adaptation when choosing a location. These include variable room concepts, the option of subletting or exit clauses agreed with the landlord.&nbsp;&nbsp;<h2 style="text-align:justify;">The value of professional advice and market knowledge</h2>The search for the right office location is complex. A company looking to rent office space in Switzerland will find a wide range of options, but no two offers are the same. Although it is tempting to speed up the search, it is worth taking the time to build up market knowledge. Professional advisors, real estate agents or platforms specialising in commercial space can help. They are familiar with local market conditions, have the relevant data at their disposal and know where to find exciting offers. &nbsp;Careful research provides transparency. By comparing various offers, companies learn how much office rents depend on location, quality and features. They can see whether a prestigious address is essential for their business model or whether a cheaper alternative is also an option. They can see whether the long-term prospects of the location match their own growth plans or whether a change of location would be worthwhile in the foreseeable future. This provides a clear picture, enabling decisions to be made not only on the basis of short-term rental costs but also on strategic aspects.&nbsp;&nbsp;<h2 style="text-align:justify;">Identity, corporate culture and impact on customers</h2>The price you pay per square metre is not the only business indicator. It also has indirect effects on the company's image. An exclusive location in a central position can impress customers, strengthen their trust in the company and help to attract talented professionals. A modern office space with high-quality design can serve as a flagship and emphasise your brand. On the other hand, if you only look at the price, you risk employees or customers perceiving the location as unattractive. A remote location with poor transport links or a building that no longer meets today's standards can have a negative impact on your image.&nbsp;So it's important to consider the rental price in the context of your overall corporate strategy. What is the core of your business model? Do you need an international customer presence and a prestigious address? Do you depend on highly qualified employees who may value an inspiring environment? Or is a functional office in a less prominent location enough, as long as the costs are low and efficiency is good? Depending on your orientation, Switzerland offers a wide range of options for finding the right balance between costs and value.&nbsp;&nbsp;<h2 style="text-align:justify;">Sustainability and future trends</h2>Another trend influencing the office property markets is the increasing relevance of sustainability and well-being. Companies are increasingly keen to move into buildings that save energy, conserve resources and provide a healthy indoor climate. Such properties, which may carry Minergie or other sustainability labels, can command higher rents because they reduce long-term costs in terms of ancillary expenses and convey a positive image. Sustainable buildings reflect corporate values and signal to customers and employees a commitment to responsible action.&nbsp;In addition, technological developments are changing the requirements for office space. Digital tools, conference systems, virtual reality applications or smart room management systems influence the infrastructure that should be available in an office. Office rent is therefore not only an expression of costs, but also an indicator of the extent to which a building supports future-proof working methods. Those who invest in flexible, technologically well-equipped space now can later benefit from more efficient workflows and a pleasant working environment that retains employees and impresses customers.&nbsp;&nbsp;<h2 style="text-align:justify;">Finding the right compromise</h2>The decision for an office is rarely a pure cost issue. Companies are faced with the challenge of investing their resources wisely in order to be successful in the long term. The rental price per square metre is an important criterion, but not the only one. It must be considered in relation to one's own goals, values and processes. Only in this way can a coherent overall picture emerge in which the chosen office space supports the company's strategic orientation. &nbsp;A start-up with a limited budget will set different priorities than an established corporation that receives international customers. A family business that values short commutes and a family atmosphere needs different conditions than a fast-growing technology company that wants to be close to research institutions. The Swiss market allows these individual needs to be incorporated into the choice of location. A structured analysis, obtaining comparative offers and a clear understanding of one's own requirements will make the decision-making process more transparent.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>The annual rent per square metre of office space is a key figure for understanding the cost of office space in Switzerland. However, it is important to keep the bigger picture in mind. Location, building quality, technological equipment, ancillary costs, contract durations, future trends and corporate goals all interact with each other. A central, expensive location can pay off if it strengthens your image, attracts talent and impresses customers. A more cost-effective solution in up-and-coming areas can prove to be a wise investment if it offers growth potential and flexibility. We have compiled further data on average office rents in some Swiss cities below:&nbsp;<figure class="table" style="width:92.5%;"><table class="ck-table-resized"><colgroup><col style="width:10.44%;"><col style="width:16.54%;"><col style="width:73.02%;"></colgroup><tbody><tr><td>City&nbsp;</td><td>&nbsp;</td><td>Average office rent per square metre per year</td></tr><tr><td>Zürich</td><td>&nbsp;</td><td>CHF 380</td></tr><tr><td>Basel</td><td>&nbsp;</td><td>CHF 270</td></tr><tr><td>Bern</td><td>&nbsp;</td><td>CHF 270</td></tr><tr><td>Genf</td><td>&nbsp;</td><td>CHF 450</td></tr><tr><td>Lausanne</td><td>&nbsp;</td><td>CHF 310</td></tr><tr><td>St. Gallen</td><td>&nbsp;</td><td>CHF 254</td></tr><tr><td>Winterthur</td><td>&nbsp;</td><td>CHF 245</td></tr><tr><td>Aarau</td><td>&nbsp;</td><td>CHF 228</td></tr><tr><td>Luzern</td><td>&nbsp;</td><td>CHF 273</td></tr><tr><td>Zug</td><td>&nbsp;</td><td>CHF 310</td></tr><tr><td>Biel</td><td>&nbsp;</td><td>CHF 191</td></tr><tr><td>Chur</td><td>&nbsp;</td><td>CHF 233</td></tr></tbody></table></figure>&nbsp;

Office rental prices per square metre in Swiss cities

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Droit de location

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La résiliation de locaux commerciaux en Suisse nécessite des connaissances approfondies en matière de droit de bail, de délais et de dispositions contractuelles.

Droit de bail pour locaux commerciaux en Suisse

Délai de préavis pour les locaux commerciaux

Résiliation des locaux commerciaux par le bailleur

Résiliation des locaux commerciaux par le locataire

Rédaction de contrats

Conseils pratiques

La résiliation de baux commerciaux est l'un des sujets les plus complexes du droit suisse du bail. Les intérêts divergents, les réglementations légales spécifiques et la multitude de facteurs que les bailleurs et les locataires doivent prendre en compte rendent le projet difficile. Pour trouver une solution conforme à la loi, équitable et économiquement raisonnable, il faut une connaissance approfondie des conditions-cadres. &nbsp;Il s'avère souvent qu'une planification prévoyante et une communication transparente entre les parties contractantes peuvent réduire efficacement les malentendus et les conflits. Les surfaces commerciales, en particulier, sont souvent étroitement liées aux processus commerciaux, c'est pourquoi une résiliation n'a pas seulement un impact sur la relation contractuelle, mais aussi sur les décisions commerciales, les contacts avec les clients et les chaînes d'approvisionnement. C'est pourquoi il est recommandé de clarifier à temps la situation contractuelle et juridique de départ et de prendre en compte les éventuelles questions qui pourraient en découler.&nbsp;&nbsp;<h2 style="text-align:justify;">Droit de bail des locaux commerciaux en Suisse</h2>Le droit de bail des locaux commerciaux en Suisse diffère sur certains points du droit de bail des logements, bien que tous deux soient soumis aux dispositions générales du Code des obligations (CO). Le droit de la location commerciale se concentre en particulier sur les questions relatives à l'objet de la location, aux aménagements locatifs, aux charges et à la protection contre la concurrence. Les dispositions légales relatives à la protection des locataires sont généralement moins étendues dans le domaine des locaux commerciaux que dans le domaine du logement, ce qui se reflète notamment dans les délais de préavis, la protection contre le licenciement et les augmentations de loyer. &nbsp;Cependant, l<a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#part_2/tit_8">'article 253 et suivants du Code des obligations</a> s'applique également aux baux commerciaux. Une distinction est faite entre les contrats à durée déterminée et les contrats à durée indéterminée. Dans le cas des contrats de location à durée déterminée, le bail prend fin automatiquement à l'expiration de la période convenue, à moins qu'une prolongation du contrat ne soit négociée. Dans le cas de contrats de location à durée indéterminée, une résiliation en bonne et due forme est nécessaire. Les informations minimales légales ainsi que les formalités (par exemple, un formulaire officiel dans certains cantons) doivent être respectées.&nbsp;Dans un contexte commercial, la question de savoir si le locataire a apporté des modifications structurelles qui doivent être annulées joue également un rôle essentiel. Dans certains cas, cela est déjà prévu dans le contrat de location afin d'éviter des litiges ultérieurs. L'objet de l'entreprise et ses modifications, par exemple en raison de nouvelles activités commerciales qui n'étaient pas initialement prévues dans le contrat de location, peuvent également influencer le bail. Dans le même temps, le système juridique suisse a une approche plutôt libérale. Les hommes d'affaires sont généralement considérés comme plus conscients des risques et mieux informés que les locataires privés, c'est pourquoi le législateur permet dans une certaine mesure aux entreprises de négocier librement des accords contractuels. &nbsp;Quiconque s'intéresse au droit de bail pour les locaux commerciaux devrait se familiariser avec les exigences relatives au contenu des contrats de bail, les dispositions cantonales en matière de résiliation et les dispositions de protection différentes de celles des contrats de bail d'habitation. Une lecture attentive du contrat de bail existant et les conseils d'experts peuvent éviter les conflits et aider à clarifier les points importants.&nbsp;&nbsp;<h2 style="text-align:justify;">Délai de préavis pour les locaux commerciaux en Suisse</h2>Le délai de préavis pour les locaux commerciaux en Suisse est un point essentiel qui doit être scrupuleusement respecté lors de chaque résiliation. Selon l'article 266a et suivants du Code des obligations, le délai de préavis pour les locaux commerciaux diffère de celui pour les locaux d'habitation. Alors que pour les appartements, un délai de trois mois s'applique généralement (sauf disposition contractuelle contraire), le délai de préavis légal pour les locaux commerciaux est généralement de six mois. Cette période plus longue tient compte des exigences particulières de l'exercice d'une activité commerciale. En cas de déménagement ou de cessation d'activité, les entreprises doivent souvent informer leurs fournisseurs, leurs clients et leurs employés, vendre leur stock à temps ou chercher de nouveaux locaux et adapter leurs contrats.&nbsp;Cependant, dans de nombreux cas, les parties peuvent convenir par contrat de délais de préavis plus longs ou plus courts. Dans certains secteurs en particulier, un délai plus court est nécessaire pour que les entreprises restent flexibles. Parfois, un délai plus long est préférable, par exemple lorsque des transformations ou des autorisations spécifiques à la branche sont liées au site. Néanmoins, toute dérogation contractuelle doit être conforme aux exigences légales. Les accords qui désavantagent indûment le locataire peuvent, selon le cas, être considérés comme nuls. &nbsp;Un autre aspect important concerne les délais de résiliation. Sauf disposition contraire, une résiliation peut être prononcée conformément au Code des obligations à la fin d'une période de location de six mois. Dans de nombreux cantons (par exemple Zurich), il convient toutefois de respecter les délais de résiliation habituels (par exemple fin mars ou fin septembre) ou les délais spécifiquement convenus par contrat. Si tu es tenu de respecter un certain délai, tu dois vérifier ton contrat de location et calculer correctement les dates. Si tu commets une erreur dans le calcul du délai, il se peut que la résiliation soit tardive, ce qui peut entraîner une prolongation automatique du bail. &nbsp;Dans tous les cas, il est conseillé de respecter les exigences formelles (par exemple, lettre recommandée, formulaire officiel dans certains cantons). Si la résiliation n'est pas correctement notifiée, la déclaration peut être invalidée. La signature de toutes les parties autorisées - par exemple dans le cas d'une société avec plusieurs associés - est également indispensable pour que la résiliation soit juridiquement valable.&nbsp;&nbsp;<h2 style="text-align:justify;">Résiliation des locaux commerciaux par le propriétaire</h2>Une résiliation des locaux commerciaux par le bailleur peut avoir différentes raisons. Il y a souvent un besoin personnel lorsque le bailleur a besoin de l'objet pour développer sa propre entreprise ou lorsqu'il souhaite vendre le bâtiment et résilier le contrat de location à l'avance. Des conflits sur le loyer ou des violations fréquentes des obligations contractuelles par le locataire (par exemple, retard de paiement, utilisation inappropriée des locaux) peuvent également donner lieu à une résiliation. &nbsp;Mais même si la résiliation semble justifiée, le propriétaire doit respecter les dispositions légales et contractuelles. Si une durée minimale est convenue dans le contrat de location, une résiliation ordinaire peut être exclue pendant cette période. Dans ce cas, seule la résiliation extraordinaire reste possible en cas de violations graves du contrat ou d'autres raisons importantes. Mais là encore, il faut disposer de preuves claires des manquements aux obligations et accorder généralement au locataire un délai raisonnable pour remédier aux problèmes. &nbsp;Dans la pratique, une résiliation par le bailleur donne souvent lieu à des litiges concernant la protection contre les licenciements, qui s'applique dans certaines situations. Bien que la protection soit moins stricte pour les locaux commerciaux que pour les locaux d'habitation, une résiliation abusive peut être contestée. Une résiliation est considérée comme abusive, par exemple, si elle est prononcée dans le seul but de forcer le locataire à accepter une augmentation excessive du loyer. Dans de tels cas, le locataire peut contester le congé dans un délai de 30 jours auprès de l'autorité de conciliation. &nbsp;Il est donc important que le bailleur s'informe au préalable sur les dispositions en vigueur et, le cas échéant, qu'il demande un avis juridique. Dans de nombreux cas, il est également recommandé de trouver une solution à l'amiable avec le locataire, par exemple en l'aidant à trouver d'autres locaux ou en lui proposant une compensation financière. Un accord à l'amiable peut éviter des procédures longues et les coûts qui y sont associés.&nbsp;&nbsp;<h2 style="text-align:justify;">Résiliation des locaux commerciaux par le locataire</h2>Lorsqu'il est mis fin à la location de locaux commerciaux par le locataire, ce sont généralement des considérations économiques qui sont en jeu. Peut-être que le site n'est plus rentable, que l'entreprise a cessé ses activités ou qu'elle a besoin de plus d'espace. Dans ces cas, le locataire a la possibilité de mettre fin au contrat de location en respectant le délai de préavis contractuel ou légal. Les exigences de forme doivent également être respectées dans ce cas. &nbsp;La situation se complique lorsqu'un locataire souhaite résilier le contrat avant terme. Dans ce cas, le propriétaire a le droit de proposer un locataire de remplacement acceptable, sauf disposition contraire dans le contrat de location. Le locataire de remplacement doit être prêt à reprendre le bail aux mêmes conditions, c'est-à-dire accepter le même loyer et la même durée de contrat. Si le successeur proposé semble solvable et fidèle au contrat, le bailleur doit l'accepter comme locataire. S'il ne le fait pas, l'obligation de paiement de l'ancien locataire prend fin à la date d'emménagement du locataire de remplacement.&nbsp;Cependant, il ne faut pas imaginer que la recherche d'un nouveau locataire approprié soit si facile. En particulier pour les locaux commerciaux spéciaux avec des exigences spécifiques à l'industrie ou des loyers élevés, il peut falloir du temps pour trouver un candidat approprié. De plus, dans certains cas, un bailleur peut avoir des doutes justifiés sur la solvabilité ou le concept commercial d'un nouveau locataire et refuser la reprise du bail. Si cela conduit à un litige, les tribunaux devront déterminer si le locataire de remplacement proposé était acceptable.&nbsp;Il est donc conseillé au locataire de prendre contact avec le bailleur à un stade précoce et de faire preuve de transparence sur les étapes prévues. Une communication ouverte facilite la recherche de solutions. Il ne faut pas non plus négliger la question de la remise en état des éventuelles modifications apportées au bâtiment ou des aménagements réalisés par le locataire. Il est possible d'ajouter une clause explicite dans le contrat de location pour clarifier ce qui doit être fait en cas de déménagement. En l'absence d'une telle clause, il arrive que des litiges surgissent pour savoir si le locataire doit ou non restituer les locaux dans leur état d'origine.&nbsp;&nbsp;<h2 style="text-align:justify;">L'importance d'un contrat bien rédigé</h2>Quelle que soit la partie qui résilie le contrat, le contrat de location constitue la base du litige juridique. Ce document doit non seulement préciser clairement la durée et le loyer, mais aussi régler les questions relatives aux délais de préavis, aux obligations de rénovation et aux aménagements. Comme le droit de bail commercial en Suisse peut être aménagé de manière relativement libre, il est recommandé d'inclure soigneusement tous les points décisifs dans le contrat. Cela permet d'éviter de nombreux conflits ultérieurs.&nbsp;Il faut également connaître les normes minimales légales et les exigences cantonales. Selon le canton, il peut y avoir certaines différences en ce qui concerne les exigences de forme ou les formulaires officiels. Si cela n'est pas pris en compte, la résiliation peut être invalidée. Il est également judicieux de prévoir dans le contrat de location des dispositions relatives à la procédure en cas de résiliation anticipée ou de faute du locataire. Une formulation claire permet aux deux parties de mieux connaître et faire valoir leurs droits. Les locataires comme les propriétaires doivent être conscients que le droit suisse du bail favorise la liberté contractuelle, mais qu'en cas de litige, il y a toujours un examen du caractère abusif ou de la bonne foi. Les clauses désavantageant unilatéralement peuvent être contestées dans certaines circonstances.&nbsp;&nbsp;<h2 style="text-align:justify;">Conseils pratiques pour une résiliation sans heurts</h2>Une résiliation est toujours une situation exceptionnelle qui peut avoir des répercussions sur toutes les personnes concernées. En te préparant bien, tu réduis le risque de conflit. Il est important de respecter la loi et de procéder de manière équitable. Les propriétaires qui peuvent prouver sans l'ombre d'un doute qu'une résiliation est légale renforcent leur position et évitent les ennuis. Les locataires qui respectent les délais et les dispositions contractuelles ont de bonnes chances de trouver une solution à l'amiable et d'entretenir de bonnes relations de travail avec le propriétaire, surtout s'ils souhaitent à nouveau louer des locaux commerciaux à l'avenir. &nbsp;Il est recommandé de rassembler tous les documents nécessaires à temps et de clarifier sa propre situation. Les locataires doivent savoir exactement s'ils veulent trouver un locataire de remplacement ou s'il s'agit d'une résiliation en bonne et due forme à la prochaine date possible. Les propriétaires doivent quant à eux évaluer si un besoin personnel est réellement valable sur le plan juridique, si une résiliation abusive pourrait être envisagée ou s'il vaut mieux privilégier des solutions à l'amiable. Dans de nombreux cas, les différends sont rapidement réglés lorsque les deux parties expriment clairement leurs intérêts.&nbsp;La Suisse dispose de divers services de conciliation où l'on peut obtenir des conseils juridiques. Ces autorités ou services municipaux spécialisés sont des points de contact avant d'entamer une procédure judiciaire coûteuse. En ce qui concerne les locaux commerciaux, une médiation rapide peut aider à résoudre les litiges et à éviter des coûts élevés et des retards. Si tu n'es pas sûr de toi face à des questions complexes, il est préférable de faire appel à un avocat spécialisé ou à un expert en droit immobilier. Cela entraîne certes des coûts, mais cela évite de prendre des mesures irréfléchies qui pourraient entraîner des dépenses encore plus élevées.&nbsp;

Résiliation de locaux commerciaux en Suisse

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These factors are crucial for the office space required per employee: the type of work the company does, the minimum size per employee and future growth.

Office space per employee

The importance of sufficient space

Legal and normative bases

Minimum sizes for open plan offices

Workplace concepts and area calculations

Calculate office size

Influence of the activity and work model

Future trends

Culture and identity through office design

<h2 style="text-align:justify;">Office space per employee in Switzerland</h2>The question of the right amount of office space per employee in Switzerland is becoming increasingly important. Companies are faced with the challenge of making optimal use of their premises without compromising the comfort, health and performance of their teams. In times of increasingly flexible working models, technical advances and rising demands on concentration and creativity, designing modern working environments requires a clear understanding of standards, guidelines and individual needs. Not only the square footage plays a role, but also the orientation towards flexible usage models, ergonomic equipment and acoustic and visual conditions. &nbsp;Workplace guidelines do exist, but they usually only provide a rough guide. Every industry has its own requirements and every company has different work structures. Nevertheless, it is worth knowing certain minimum standards. This is because an appropriately sized office not only contributes to the well-being of employees, but also directly influences their performance, creativity and efficiency. What's more, the office environment impacts a company's image, as potential customers and job applicants draw conclusions about professionalism and corporate culture based on the premises.&nbsp;An overview of the relevant factors, standards and recommendations helps to ensure a well-founded approach to the planning phase. In the following, central aspects around the topic of required office space per employee will be examined. It also includes tips on how to implement the minimum sizes for smaller offices for 2 to 4 people in a meaningful way. It also explains how companies can calculate the right size of office they need to create a healthy, productive and pleasant working environment.&nbsp;&nbsp;<h2 style="text-align:justify;">The importance of sufficient office space</h2>The working environment directly influences the motivation and health of employees. Sufficient space allows for ergonomic furnishings, proper air circulation, adequate lighting and sufficient distance between workstations. People who feel cramped in the office are less able to concentrate and tire more quickly. At the same time, too much unused space can lead to unnecessary costs. Optimal office planning aims to provide enough space for each employee without losing sight of efficiency in the use of space. &nbsp;In Switzerland, modern office concepts have become more prevalent in recent years. Flexible working models, desk sharing and co-working spaces are challenging established norms. Nevertheless, a basic need remains: every employee needs a clearly defined area in which to carry out their tasks in a concentrated and undisturbed manner. Particularly in the context of open-plan solutions, the space required per person can become a critical factor in avoiding conflicts, noise problems or a feeling of overcrowding.&nbsp;Spatial conditions thus play a central role in today's working world. It's about finding balance. A good room layout supports the workflow, promotes exchange and creativity, but also preserves opportunities for retreat.&nbsp;&nbsp;<h2 style="text-align:justify;">Legal and normative bases</h2>In Switzerland, there are no legal regulations that precisely define how many square metres per employee are required. Architects, companies and planners often base their decisions on the recommendations of organisations such as SUVA or various industry associations. These provide guidelines for the space per employee that can be used as a reference for new construction or redesign projects. &nbsp;Typically, the recommended floor space per person in an individual office is between ten and fifteen square metres. These values are often somewhat lower for open-plan offices, since the space is shared. However, the general conditions must be taken into account here: in a classic office for two people, communication channels, furniture arrangement, storage space, ventilation and lighting must be considered in order to determine an appropriate minimum office size. Similar considerations apply to offices for three or four people. The more people sharing a room, the more important sound absorption, room zoning and clear structures become. &nbsp;The legal basis includes, above all, aspects of occupational safety. The guidelines for workplace design aim to avoid health risks and psychological stress. Although an exact square metreage is not prescribed, corresponding recommendations and standards provide orientation. Companies that are unsure can access advice from specialist offices to avoid making mistakes when planning their office. &nbsp;&nbsp;<h2 style="text-align:justify;">Minimum sizes for open-plan offices</h2>In open-plan offices, the question arises as to how much space each person should reasonably have. In practice, the minimum size can often be estimated at around 12 to 20 square metres, depending on whether the work involves concentrated individual work or consulting-intensive activities. The minimum size for an office for three people can be roughly estimated at between 18 and 27 square metres, and for four people it should be between 24 and 36 square metres. These ranges are not fixed. As a rule, the more intensive the communication between employees, the more space is needed to create a pleasant working environment. &nbsp;In a two-person office, a room size of around 20 square metres usually offers enough space to accommodate two desks, chairs, storage options and, if necessary, a small meeting area. For a three-person office, the space should be dimensioned so that short internal conversations are possible in addition to the workplaces, without anyone feeling cramped. In a four-person office, there must be enough space for freedom of movement, storage, printers and storage space. Well-thought-out furniture, clever room acoustics and targeted zoning are crucial here. &nbsp;Another factor is the industry. In creative professions, you often need a little more space to spread out materials, samples or models. In IT departments or administrative roles, tighter spaces may suffice, provided that a calm, focused atmosphere is created. This shows that it's not just about numbers, but about whether the space supports the desired way of working. &nbsp;&nbsp;<h2 style="text-align:justify;">The role of workplace concepts and their influence on the floor space calculation</h2>The office space is not only based on the number of people, but also on their job profiles. Those who work with a high level of concentration need opportunities to retreat. Teams that communicate a lot benefit from communal areas and flexible setups. Modern working concepts follow the principle of variability. There are areas for quiet individual work, zones for short meetings, creative rooms for workshops and open areas for spontaneous conversations. Each of these zones requires a certain amount of space. If you want to calculate the optimal office size, you should therefore clarify from the outset which activities will take place in the room. &nbsp;Another important factor is the furniture. Large, heavy desks take up more space than modern, space-saving office furniture. Equipping the space with shelves, storage and technology also determines how much space is actually needed. Sometimes it is worth not only looking at the space required per person, but also at future developments. Is the team growing? Will more flexible workstations be needed? Are co-working models planned? Anticipating possible changes at an early stage helps to create space reserves and avoid costly conversions.&nbsp;&nbsp;<h2 style="text-align:justify;">How to calculate office size</h2>To calculate the size of your office, it's best to proceed systematically. First, you need to determine how many workstations, meeting rooms, quiet zones and communication zones you'll need. Then you can calculate a rough area value for each functional area. After that, you add together the areas of corridors, technical rooms, photocopying areas and storage areas. You can use benchmarks based on experience, recommendations from specialist departments or information from the literature. &nbsp;For example, initial calculations can be made based on an assumed guideline value of ten to fifteen square metres per person. If additional meeting rooms or break rooms are needed, these areas are added. Then you check whether the preliminary calculations match the existing building concept or whether adjustments are necessary. This process is dynamic. Plans should always be tailored to the specific needs of the employees and the desired work culture. &nbsp;Another important tool is to determine space requirements based on the intensity of use. Not every workplace is permanently occupied. In desk-sharing concepts, several people share a workplace at different times. This may allow a reduction in the total area without individual employees feeling cramped. However, spaces for privacy, lockers and storage options must still be provided to ensure a functional environment. &nbsp;&nbsp;<h2 style="text-align:justify;">The influence of the activity and the working model</h2>Not only the number of people, but also the nature of their activities influences the space required. Those who carry out complex analyses need more peace and quiet. Teams involved in agile project work need flexible corners for exchanging ideas. The office space per employee in Switzerland is thus directly related to a company's organisational model. The more decentralised work, home office or mobile forms of work are used, the lower the space requirement in the office often is. But be careful: a room in which everyone is rarely present at the same time should not be too small if the place is full on certain days. &nbsp;The equipment with technology also plays a role. Those who use many monitors, special devices or exhibits need more space. Ergonomic standards such as adjustable desks, ergonomic chairs and generous distances between computer screen workstations also require a certain minimum amount of space. These requirements cannot simply be ignored if a sustainable and health-oriented working environment is to be created.&nbsp;&nbsp;<h2 style="text-align:justify;">Future trends in office space planning</h2>Office planning is changing. New working models, generational change, technical innovations and increasing demands for flexibility are having a lasting impact on space planning. Structures are shifting in many companies: away from rigid individual workstations and towards dynamic spaces that can be rearranged as needed. Mobile room dividers, flexible furniture systems and modular concepts are gaining in importance. The calculated office space per employee is thus not only a static parameter, but also a variable value that changes over time. &nbsp;Sustainability also plays a role. Resource-saving materials, energy-efficient lighting, optimised air-conditioning concepts and the integration of natural elements such as plants and daylight influence the planning. A modern office is not just a place to work, but a space that fosters a sense of identity and well-being. These aspects are incorporated into the planning and also indirectly influence the space requirements. &nbsp;In addition, planners are responding to the trend towards hybrid forms of work. Those who work from home for several days may not need a fixed place at the office location. Instead, areas are created for short meetings, project work or socialising. The conventional formula for calculating floor space is no longer sufficient. A dynamic approach that is linked to actual usage needs is becoming more important than rigid figures. &nbsp;&nbsp;<h2 style="text-align:justify;">Culture and identity through office design</h2>Choosing the right office space is not just a question of key figures. It also conveys the corporate culture and shapes the identity of a company. Spacious areas symbolise openness and a willingness to communicate, while smaller, self-contained units support a concentrated and quiet way of working. Interior design is therefore part of a strategic process. A company that promotes innovation and collaboration will rely on fluid transitions between work zones to facilitate the exchange between teams. A traditional company that emphasises formal structures will tend to rely on closed offices to emphasise hierarchies and privacy. &nbsp;The office space per employee thus becomes a reflection of the corporate vision. A well-thought-out spatial concept conveys appreciation of the employees. Those who feel comfortable in the office work with more motivation, stay with the company longer and identify more strongly with its goals. Carefully considered spatial planning is thus much more than just a business cost calculation. It is part of the corporate culture and has a positive effect on the entire working environment. &nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>Finding the optimal floor space is not a rigid mathematical calculation. Rather, it is a process influenced by numerous factors. While minimum sizes provide a starting point, companies should always keep the type of activity, working models, corporate culture and future development in mind when planning. &nbsp;Anyone wanting to calculate the optimal office size would be well advised to take into account existing standards, ergonomic requirements and organisational specifics. The space required per person is determined by the interaction of the activity profile, technical equipment, furnishings and room climate. Well thought-out concepts go beyond pure numbers. They rely on flexibility, promote health and well-being, and at the same time strengthen the identity of the company. &nbsp;In Switzerland, companies have many options for finding individual solutions. Although standards, recommendations and empirical values provide a basis, it is ultimately the careful coordination of all factors that determines whether a spatial concept is successful. Those who rise to this challenge and see office design as a strategic tool create a working environment in which everyone involved can flourish in the long term.&nbsp;

You should plan for this much office space per employee

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 Résiliation d'un contrat de location en Suisse : tout ce que vous devez savoir sur le contrat préliminaire, les défauts et la tromperie. Pour les bureaux et les commerces.

 Distinction par rapport à la résiliation

 Résiliation du contrat de location provisoire

 Résiliation du contrat de location

 Circonstances particulières et motifs

 Conclusion concernant la résiliation d'un contrat de location

En Suisse, un contrat de location signé pour des bureaux ou des locaux commerciaux est en principe contraignant. Cependant, que se passe-t-il si les circonstances changent et qu'une partie – qu'il s'agisse du locataire ou du bailleur – souhaite se retirer du contrat avant le début de la location ou peu après ? La résiliation d'un contrat de location est un sujet complexe qui suscite souvent des incertitudes.&nbsp;Cet article examine les différents aspects de la résiliation, y compris la situation en cas de contrat de location préliminaire et les possibilités générales de résilier un contrat de location déjà signé. Dans le monde dynamique des affaires, des événements imprévus peuvent soudainement rendre un contrat de location qui vient d'être conclu pour l'expansion prévue, le nouveau bureau ou le déménagement de l'entreprise inadapté aux besoins.&nbsp;Peut-être qu'un financement a été retardé, qu'une commande importante a été annulée ou qu'un bien immobilier plus adapté a été trouvé à court terme. Dans de tels moments, la question des possibilités de résiliation se pose inévitablement.&nbsp;&nbsp;<h2 style="text-align:justify;">Distinction par rapport à la résiliation</h2>Il est important de distinguer la résiliation d'un contrat de location de la résiliation. Une résiliation vise à annuler le contrat dès le début ou à empêcher son entrée en vigueur, souvent avant même que le bien loué ait été occupé ou immédiatement après la remise des clés en raison de défauts graves. Une résiliation, en revanche, met fin à un contrat de location existant pour l'avenir, que ce soit de manière ordinaire dans le respect des délais et des dates ou de manière extraordinaire pour des raisons importantes pendant la durée du bail. Les scénarios de résiliation évoqués ici se situent dans une zone limite et ont souvent des conséquences similaires à celles d'une résiliation immédiate du contrat.&nbsp;&nbsp;<h2 style="text-align:justify;">Résiliation d'un contrat de location préliminaire</h2>Avant d'élaborer et de signer un contrat de location détaillé, les parties concluent parfois un contrat de location préliminaire. Un contrat préliminaire est particulièrement utile pour les grands bureaux et locaux commerciaux.&nbsp;Celui-ci fixe les principaux éléments du futur bail, tels que l'objet loué, le loyer et la date approximative du début du bail. Mais dans quelle mesure un tel accord est-il contraignant et est-il possible de se retirer du contrat préliminaire sans autre formalité ? En principe, un contrat préliminaire de location est également considéré comme un contrat au sens du Code suisse des obligations (CO) et a un certain effet contraignant.&nbsp;Il vise à obliger les parties à conclure le contrat de location principal. Une résiliation complète et sans motif n'est donc pas prévue sans autre si le contrat préliminaire est valable (en règle générale, il doit être écrit si cela est prévu pour le contrat principal ou souhaité par les parties) et suffisamment précis quant à son contenu.&nbsp;Toutefois, il existe également des scénarios qui peuvent justifier une résiliation. Si le contrat préliminaire de location mentionne certaines conditions pour la conclusion du contrat principal (par exemple, l'octroi d'un permis de construire pour des transformations spécifiques par le locataire) et que ces conditions ne sont pas remplies, un droit de résiliation peut être exercé. De même, une résiliation peut être possible si une partie a été trompée de manière dolosive ou s'il y a une erreur essentielle.&nbsp;Les conséquences d'une résiliation injustifiée d'un contrat préliminaire de location peuvent entraîner des demandes de dommages-intérêts, selon les termes de l'accord. Cela peut inclure, par exemple, les frais engagés par l'autre partie en raison de sa confiance dans la conclusion du contrat principal (par exemple, les frais de publication pour une nouvelle recherche, les frais de planification). Il est donc conseillé de définir clairement, dès la rédaction du contrat de location préliminaire, les modalités d'une éventuelle résiliation et ses conséquences. En l'absence de telles dispositions et si le contrat préliminaire est contraignant, une partie peut même, dans certaines circonstances, intenter une action en justice pour obtenir la conclusion du contrat principal. Dans la pratique, toutefois, l'accent est plus souvent mis sur les dommages-intérêts.&nbsp;&nbsp;<h2 style="text-align:justify;">Résiliation du contrat de location : options après la signature du contrat</h2>Une fois que le contrat de location proprement dit a été signé par les deux parties (locataire et bailleur), la situation se complique. Le droit suisse du bail ne prévoit pas de droit de rétractation général pour les contrats de location, comme c'est le cas par exemple pour les contrats conclus par démarchage à domicile. En signant le contrat, les deux parties confirment leur volonté de conclure le contrat de location aux conditions convenues.&nbsp;Une résiliation unilatérale du contrat de location par le locataire ou le bailleur n'est donc possible que sous certaines conditions. La solution la plus simple, mais qui dépend de la bonne volonté de l'autre partie, est la résiliation à l'amiable du contrat de location. Si le locataire et le bailleur conviennent que le contrat de location ne doit pas être conclu, ils peuvent résilier le contrat d'un commun accord. Il est fortement recommandé de consigner par écrit un tel accord de résiliation et d'y régler tous les points pertinents, tels que l'indemnisation éventuelle ou la prise en charge des frais déjà engagés. Une autre possibilité prévue par la loi pour le locataire d'être libéré prématurément de ses obligations est la présentation d'un locataire de remplacement acceptable (art. 264 CO).&nbsp;Celui-ci doit non seulement être disposé à reprendre le contrat de location aux mêmes conditions (loyer, durée du contrat, etc.), mais il doit également être objectivement acceptable pour le bailleur. Cela signifie notamment que le locataire de remplacement doit être solvable et qu'il ne doit pas y avoir de doutes fondés quant à l'utilisation contractuelle de l'objet loué. Le bailleur dispose d'un délai raisonnable pour examiner la proposition de nouveau locataire. Si le bailleur refuse un locataire de remplacement objectivement acceptable sans motif valable ou s'il ne se prononce pas dans un délai raisonnable, le locataire initial est libéré de ses obligations. Si le locataire ne trouve pas de remplaçant ou aucun remplaçant acceptable, il reste en principe tenu de payer le loyer jusqu'à la prochaine date de résiliation ordinaire, déduction faite de ce que le bailleur économise ou renonce à économiser en utilisant les locaux à d'autres fins.&nbsp;Des dispositions spécifiques peuvent également figurer dans le contrat de location lui-même, par exemple si des droits de résiliation contractuels ont été convenus pour certains cas de figure, ce qui est toutefois rarement le cas dans la pratique.&nbsp;&nbsp;<h2 style="text-align:justify;">Résiliation du contrat de location : circonstances particulières et motifs</h2>Outre la résiliation d'un commun accord et la désignation d'un locataire de remplacement, il existe des circonstances particulières qui peuvent justifier une résiliation.&nbsp;Celles-ci sont souvent liées à des conditions strictement définies.La présence de graves défauts dans le bien loué au début du bail peut constituer un motif important de résiliation. Si l'aptitude des bureaux ou des locaux commerciaux à l'usage prévu est considérablement réduite, voire supprimée (par exemple, dégâts des eaux importants, absence de chauffage en hiver, graves lacunes en matière de sécurité) et si le bailleur n'y a pas remédié malgré une mise en demeure et la fixation d'un délai, le locataire peut, dans certaines circonstances, résilier le contrat en vertu des règles relatives à la mora ou à l'inexécution ou prononcer une résiliation sans préavis (art. 258, al. 2 CO en relation avec les art. 107/109 CO ou art. 259b, let. a CO). Il est important de documenter précisément les défauts et de respecter les étapes juridiques (réclamation, fixation d'un délai pour la réparation). Un défaut mineur ne justifie généralement pas une résiliation, mais donne au locataire d'autres droits tels que la réparation du défaut, une réduction du loyer ou des dommages-intérêts.&nbsp;Une manipulation dolosive de la part du bailleur concernant les caractéristiques essentielles de l'objet loué peut également donner au locataire le droit de contester le contrat et donc de se rétracter (art. 28 CO).&nbsp;Il y a tromperie lorsque le bailleur fait intentionnellement de fausses déclarations ou dissimule des faits importants qui ont influencé la décision du locataire de conclure le contrat (par exemple, le fait de ne pas mentionner un grand chantier imminent juste devant les fenêtres du bureau, qui limiterait considérablement son utilisation). Le locataire doit être en mesure de prouver la tromperie et son lien de causalité avec la conclusion du contrat et contester le contrat dans un délai d'un an à compter de la découverte de la tromperie.&nbsp;Plus rares, mais envisageables, sont les cas d'erreur essentielle (art. 23 ss CO). Il y a erreur sur un élément essentiel du contrat, qui autorise le locataire à contester le contrat, lorsque le locataire s'est trompé sur un fait qu'il pouvait considérer, selon les règles de la bonne foi dans les relations commerciales, comme une base nécessaire du contrat.&nbsp;Pour le bailleur, les possibilités de résiliation unilatérale après la signature du contrat sont également très limitées et se limitent généralement à des violations graves du contrat par le locataire avant le début du bail (par exemple, s'il apparaît clairement avant la remise des clés que le locataire est insolvable et ne peut pas payer le premier loyer et la caution) ou à des motifs de résiliation spécifiques convenus contractuellement.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion sur la résiliation d'un contrat de location</h2>La résiliation d'un contrat de location de bureaux ou de locaux commerciaux en Suisse n'est pas une décision à prendre à la légère. Une fois signé, un contrat doit en principe être respecté (« pacta sunt servanda »). Les possibilités de résiliation sont clairement définies par la loi et le contrat et supposent généralement des circonstances particulières.&nbsp;Dans le cas d'un contrat de location préliminaire, il convient d'examiner attentivement le caractère contraignant et les éventuelles conditions de résiliation et, dans l'idéal, de les consigner par écrit. Une fois le contrat de location principal conclu, la résiliation peut être obtenue au mieux par une résiliation d'un commun accord avec la partie adverse ou par la présentation d'un locataire de remplacement acceptable. Des raisons particulières telles que des défauts graves de l'objet loué lors de la remise ou une tromperie dolosive peuvent également justifier une résiliation, mais elles nécessitent une documentation minutieuse et le respect des dispositions légales.&nbsp;Compte tenu des conséquences financières potentielles d'une résiliation injustifiée ou d'une résiliation litigieuse du contrat, il est conseillé aux locataires et aux bailleurs de bureaux et de locaux commerciaux de consulter un conseiller juridique à un stade précoce. Une communication claire et la recherche de solutions équitables peuvent souvent contribuer à éviter des litiges longs et coûteux. Un examen attentif du contrat de location avant sa signature et la connaissance de ses propres droits et obligations constituent la meilleure base pour une relation locative réussie.&nbsp;

 Résiliation d'un contrat de location

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

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The best property portals in Switzerland and their advantages

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Find out more about the options and solutions for rental deposits for offices and commercial premises in Switzerland.

Legal basis

The rent deposit account

The security deposit insurance

Special features: office and commercial

Practical tips

Tax aspects

The security deposit for office and commercial space in Switzerland is a key issue for entrepreneurs and landlords alike. When renting commercial or office space, the question often arises as to which form of security deposit makes the most sense: the traditional security deposit account or the modern security deposit insurance. In this article, we will examine the differences, advantages and legal bases of both options in the context of Swiss tenancy law. &nbsp;<h2 style="text-align:justify;">Legal basis of the rent deposit in Switzerland</h2>In Switzerland, the legal provisions for the rent deposit are anchored in the Swiss Code of Obligations (CO). While there is an upper limit of three months' rent for the deposit for residential premises (Art. 257e para. 2 CO), there is no legal limit for business premises. This means that the parties are free to agree on the amount of the deposit. The deposit for office and commercial space is usually around 6 months' rent. Source: <a href="https://www.fedlex.admin.ch/eli/cc/27/317_321_377/de#art_257_e">Swiss Code of Obligations (OR), Art. 257e.</a>&nbsp;&nbsp;<h2 style="text-align:justify;">The rental deposit account: traditional security</h2>How it worksWith a security deposit, the tenant deposits an agreed sum of money in a special blocked account. This account is opened in the tenant's name and both parties must agree to any disbursements. The deposit serves as security for the landlord in the event of outstanding rent payments or damage to the rented property.&nbsp;AdvantagesSecurity for both parties: the money is securely stored and can only be released with the consent of both parties. &nbsp;Interest income: The deposited money accrues interest, which is credited to the tenant.&nbsp;DisadvantagesLiquidity burden: Large deposits can place a considerable burden on the tenant's liquidity, which can be particularly problematic for start-ups or small companies.&nbsp;Administrative burden: Opening and managing the blocked account requires administrative effort.&nbsp;&nbsp;<h2 style="text-align:justify;">Security deposit insurance: a modern alternative</h2>How it worksSecurity deposit insurance is an insurance solution in which the tenant pays an annual premium to an insurance company instead of a cash deposit. The insurance company guarantees the deposit amount to the landlord.&nbsp;AdvantagesLiquidity: The tenant does not have to deposit a large sum of money and can use the capital for other purposes.&nbsp;Simplicity: Less administrative work, as there is no need to open a blocked account.&nbsp;DisadvantagesCost: The annual premiums are lost money and are not refunded.&nbsp;Acceptance: Not all landlords accept a rental deposit insurance as security.&nbsp;&nbsp;Comparison: rental deposit account vs. rental deposit insurance<figure class="table" style="width:100%;"><table class="ck-table-resized"><colgroup><col style="width:19.4%;"><col style="width:32.68%;"><col style="width:47.92%;"></colgroup><tbody><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Criteria</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Security deposit account</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Security deposit insurance</td></tr><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Liquidity</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Capital tied up in high deposit</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Protection of liquidity through annual premiums</td></tr><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Costs</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Interest income possible</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Premiums are not refundable</td></tr><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Administrative burden</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Opening and managing a blocked account</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Simple conclusion via insurance</td></tr><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Security for landlords</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Direct access to deposited security (with consent)</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Protection by insurance company</td></tr><tr><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Acceptance</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Generally accepted</td><td style="border:1pt solid rgb(0, 0, 0);padding:5pt;vertical-align:top;">Depends on the landlord's consent</td></tr></tbody></table></figure>&nbsp;&nbsp;<h2 style="text-align:justify;">Special features of office and commercial leases</h2>In commercial leases, the parties are freer in the design of the lease terms. This flexibility also applies to the arrangements for the rent deposit. It is not uncommon for higher deposits or additional collateral to be required. Note: Since there is no legal limit for commercial rent deposits in Switzerland, tenants should carefully check the conditions and negotiate if necessary.&nbsp;&nbsp;<h2 style="text-align:justify;">Practical tips for tenants and landlords</h2>For tenantsFinancial planning: Consider whether you can raise the cash for a rent deposit or whether insurance makes more sense. &nbsp;Negotiations: Try to negotiate the amount of the deposit or the type of security with the landlord.Compare providers: When it comes to security deposit insurance, it is worth comparing the premiums and conditions of different providers. In Switzerland, there are various providers of insurance solutions such as <a href="https://www.gocaution.ch/de?gad_source=1&amp;gclid=CjwKCAiA9IC6BhA3EiwAsbltOCu3RByGkE-ftOdpT3dAfe9htLIuuVAQVESO2gQAnxe6iichh73-nBoCtUUQAvD_BwE">goCaution</a>, <a href="https://www.firstcaution.ch/de/?gad_source=1&amp;gclid=CjwKCAiA9IC6BhA3EiwAsbltOOiLLT45bHquNKvWVgZPmmUSsvA2EfFhWAh2e_ARQj69gfA2k8xsWxoCuBkQAvD_BwE">Firstcaution</a> or <a href="https://www.swisscaution.ch/de/?gad_source=1&amp;gclid=CjwKCAiA9IC6BhA3EiwAsbltOMkTpEmIBTtmaPSXR2HEUs2HbwqJb6Z4drSf9gMJpqR6AcUU8RdPMxoChFEQAvD_BwE">Swisscaution</a>. In addition, the comparison portal <a href="https://www.mietkautionschweiz.ch/?gad_source=1&amp;gclid=CjwKCAiA9IC6BhA3EiwAsbltODkV0woLDN2TrNA04lu6sjvDJISfW1NuCZkqiOIuOgJ9okdvdKjd4hoCgEUQAvD_BwE">mietkautionschweiz.ch</a> allows for a simple and efficient comparison of all insurance companies.&nbsp;For landlords&nbsp;Risk assessment: Check the tenant's credit rating and decide what form of security is appropriate.Show flexibility: By offering different deposit options, you can potentially appeal to more prospective tenants.Contract design: Make sure that the rental deposit agreements are clearly stated in the rental agreement.&nbsp;&nbsp;<h2 style="text-align:justify;">Tax aspects</h2>The tax treatment of the rent deposit can vary depending on the form of the deposit. While interest from the rent deposit account is taxable as income, premiums for rent deposit insurance are deductible as business expenses. Recommendation: Consult a tax advisor to understand the individual tax implications.&nbsp;&nbsp;<h2 style="text-align:justify;">Legal certainty and conflict resolution</h2>In the event of a dispute regarding the rent deposit, the arbitration procedure is provided for under Swiss tenancy law. If there is a disagreement about the repayment of the deposit, the tenant and landlord can consult the relevant <a href="https://www.mieterverband.ch/mv/mietrecht-beratung/ratgeber-mietrecht/unterlagen-tools/schlichtungsbehoerden.html">arbitration authority</a>.&nbsp;&nbsp;<h2 style="text-align:justify;">Conclusion</h2>The choice between a security deposit and security deposit insurance depends on individual needs and financial possibilities. For tenants who want to preserve their liquidity, security deposit insurance offers an attractive alternative. However, landlords should consider the security and acceptance of the respective option. &nbsp;The rental deposit for office and commercial space in Switzerland is a complex issue that requires careful consideration and planning. By understanding the legal framework and the advantages and disadvantages of each option, both parties can arrive at a solution that is satisfactory for everyone. &nbsp;Whether it is a security deposit or a security deposit insurance, it is important that the option chosen meets the needs of both parties and is in line with Swiss tenancy law. If there is any uncertainty, it is advisable to seek legal advice and to put all agreements in writing.&nbsp;&nbsp;Further information:Swiss Code of Obligations (CO):<a href="https://www.admin.ch/opc/de/classified-compilation/19110009/index.html"> Link to CO</a>Tenancy dispute resolution authorities: Information can be found on the websites of the cantonal judicial authorities.

Security deposit solutions for office and commercial space in Switzerland

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In collaboration with Depoformance, maison.work offers various solutions and investment options for your commercial rental deposit.

Solutions for commercial rental deposits

Why billions lie idle in deposit accounts and which solutions exist today.

Rethinking rental deposits between security and value loss

<h4 style="text-align:center;">💰 &nbsp;CHF 15 bn: Total volume of all rental deposits in Switzerland (May 2025)</h4><h4 style="text-align:center;">📉 −20 %: Real loss in value due to inflation</h4><h4 style="text-align:center;">💸 CHF 2.6 bn: Estimated loss in purchasing power over the last ten years</h4>&nbsp;Deposits cover risks but lose real value. This is economically and socially relevant.

<h3 style="text-align:center;">How rental deposits have developed</h3>&nbsp;A look at the past ten years clearly shows the potential of unused deposits:

A look at the past ten years clearly shows the potential of unused deposits:

Modern solutions make it possible not just to block deposits, but to invest them securely and yield-oriented – in the interest of tenants and landlords.

The idea: rental deposits as an investment vehicle

<h3 style="text-align:center;">Investment options for rental deposits</h3>&nbsp;In collaboration with providers such as Depoformance, various solutions are emerging today that meet the needs of tenants, landlords, and homeowner associations.

<h3 style="text-align:center;">Additional solution approaches</h3>

Inflation doesn’t have to be the fate of rental deposits.
With modern investment concepts, both tenants and landlords can benefit from value growth with full security and transparency.
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