On 26 March 2021, the Cantonal Tax Office of Zurich published a notice stating that for the year 2021, as for the year 2020, dependent employees can claim their professional expenses as if there had been no measures to combat the Corona pandemic.
Accordingly, there is no reduction in professional expenses for Covid-19 conditional home office days.
In turn, this treatment excludes a deduction for home office expenses.
The Communication is available here
