Since the 2020 tax period, there is a new deduction option for deconstruction costs in view of a replacement new building (§ 30 para. 2 StG) and the transferability of expenses for investments that serve to save energy and protect the environment, as well as deconstruction costs in view of a replacement new building (§ 30 para. 2bis StG). These costs are deductible in the two subsequent tax periods insofar as they could not be fully taken into account for tax purposes in the current tax period.The two information sheets were adapted for this purpose:
- Leaflet of the Cantonal Tax Office on the tax deductibility of costs for the maintenance and management of real estate, ZStB No. 30.3
- Leaflet of the Cantonal Tax Office on the tax treatment of investments that serve to save energy and protect the environment in the case of real estate held as private property, ZStB No. 30.4
Minor changes, in particular adaptations to the amended laws, were made to the following decrees:
- Guidelines of the cantonal tax office on the consideration of special professional expenses of executives and specialists temporarily working in Switzerland (expatriates), ZStB No. 26.2
- Practice note on asset income when holding and managing private securities and participations via personal holding companies, ZStB No. 20.3
- Practice Note Winnings from Poker Games, ZStB No. 16.4
- Leaflet of the Cantonal Tax Office on the taxation at source of artists, sportsmen and sportswomen and speakers without residence or domicile in Switzerland, ZStB No. 95.2
Newly included in the Zurich tax book:
- Practice Note Professional Costs and Corona in the 2021 Tax Period, ZStB No. 26.6
Further information is available here.
