On September 9, 2020, the Cantonal Tax Office of Zurich published a notice according to which dependent employees can deduct their professional expenses (e.g. travel expenses between home and place of work and meals) in their 2020 tax return as they would have been incurred without COVID-19.
The deduction is not reduced by home office days; in return, a deduction for home office costs is excluded.
The communication is available here.
Other cantons had already issued similar communications; the communication of the canton of Berne, for example, can be found here.
