Deduction of professional expenses in times of Corona

Most of the cantons have published their practice on the effects of the Covid-19 pandemic on income tax, including the cantons of Lucerne, Nidwalden, Obwalden, Schwyz, Uri and Zug. For further information on other cantons, see the overview of the Swiss Tax Conference SSK. The Federal Tax Administration (FTA) has not commented on this matter. With regard to the direct federal tax, it is therefore understood that the respective cantonal practice is decisive.

The deduction of professional expenses is divided into travel costs, subsistence costs, work-related costs, training costs and other professional expenses (Art. 26 and Art. 33 para. 1 let. j DBG; Art. 9 StHG).

In this article, travel expenses (1), meal expenses (2) and other professional expenses (3) are presented and analysed in detail. In addition, the expense regulations (4) and the short-time work allowance (5) are described. In an excursus, the question of the requirements of the law of evidence in connection with professional expenses is also addressed.

Summary of the details

An examination of the handling of the effects of the Corona pandemic on professional expenses by the cantonal tax authorities of Central Switzerland has shown that the taxpayer is given the choice between a lump-sum and an effective claiming of professional expenses. In the case of the flat-rate solution, the professional costs can be claimed as they would have been incurred without Corona measures. I.e. travel and meal expenses can be claimed irrespective of the COVID-related "home office" days, which is, however, an additional, effective deduction for the workroom or IT equipment or other COVID-related additional costs. There is simply a standard deduction for the other professional expenses. If the taxpayer wishes to deduct the "home office" costs or other COVID-related additional costs, these days it must be taken into account in the deduction of travel and subsistence costs for reasons of consistency. A combination of this special COVID-related standard deduction and the deduction of the actual costs of the "home office" or other additional costs is not possible. Regardless of the choice of the lump-sum or the actual variant, the assessment of the reasonableness of the use of public transport in particular must be taken into account with regard to travel costs. Certain Cantons (Nidwalden, Schwyz and Zug) have explicitly stated that, due to the measures taken by the authorities, the use of public transport is not considered reasonable. Thus, in these cantons, the travel costs for the use of a private vehicle can generally be claimed.

1) Travel costs to the place of work

As a matter of principle, when calculating the occupational deductions, it is important to keep the levels of direct federal tax and state and municipal tax separate.

This has an effect above all on the maximum amount of travel expenses, which are unaffected by the corona measures. Therefore, travel expenses are limited to CHF 3,000.00 for direct federal tax purposes. The Cantons may provide for a maximum amount: The Cantons of Lucerne, Nidwalden and Zug provide for a maximum amount of CHF 6,000.00.[1] In the Canton of Schwys , the travel expense deduction is possible up to the amount of CHF 8,000.00.[2] The Cantons of Obwalden and Uri, on the other hand, do not provide for a maximum amount.[3] Neither do the cantons of Lucerne, Nidwalden and Zug.

In the case of the travel expenses deduction, only the "necessary costs" are allowed. For direct federal tax, the Federal Department of Finance (FDF) has issued implementing provisions with the Professional Expenses Ordinance. Art. 5 para. 2 of the Ordinance on Professional Expenses (BKV) provides that, in principle, the (necessary) expenses for the use of public transport are deductible. The costs for a private vehicle are only deductible if no means of public transport is available or its use is objectively unreasonable. For the use of public transport, the season ticket costs are decisive and for the use of a private vehicle, the length of the commute is decisive, whereby a flat rate of 70 Rappen per kilometre has been set.[4] The same applies to state and municipal tax in the Cantons of Lucerne, Obwalden, Schwyz and Zug.[5] Deviating from this, in the Canton of Nidwalden the deduction of travel expenses for the use of a private vehicle is always possible and does not depend on the reasonableness of the use of the private vehicle.[6] The Canton of Uri goes one step further and assesses the travel expense deduction for the first 10,000 kilometres at a flat rate of 70 Rappen per kilometre and 40 Rappen per kilometre for the distance between home and work. This applies irrespective of whether the journey to work is made by public public transport or by private vehicle[7].

In this context, it should be expressly noted that the same number of professional days must always be applied to all deductions of professional expenses that are related to the number of professional days. In other words, the deductions as a whole must be logical and coordinated. This is for reasons of coherence. For example, it is not possible to calculate a full working year (usually 220 days) for the deduction of travel expenses and at the same time claim a working room deduction.

(a) the use of public transport is objectively unreasonable

Note: not relevant for the state and municipal taxes of the Cantons of Nidwalden and Uri.

According to the Federal Supreme Court jurisdiction, unreasonableness pursuant to Art. 5 BVK exists in particular if the taxpayer is frail or sickly, the next stop of a public means of transport is far away from the place of residence or place of work, the start and end of work take place at hours that are not on the timetable, or the taxpayer is unable to travel to work.[8] The cantonal practices sometimes provide for further concretizations. For example, according to Lucerne practice, the deduction for the use of a private vehicle is possible if the daily time saving is more than one hour (i.e. at least half an hour per trip).[9] The Zug practice, on the other hand, requires a daily time saving of one hour and 15 minutes.[10]

The question now arises as to what impact the corona pandemic has on the assessment of reasonableness:

Taxpayers in the Cantons of Schwyz and Zug who, on the basis of official recommendations, travelled to their workplace by car instead of public transport for a certain period of time can deduct the costs of the car because, on the basis of official recommendations, it was not reasonable to use public transport to the workplace. However, it should be noted for the Canton of Schwyz, that this regulation only applies for the period from mid-March 2020 to mid-June 2020 [11] / [12].

For the cantons of Obwalden and Lucerne, there is no (previously published) practice regarding the assessment of reasonableness. In light of the above-mentioned Jurisprudence , we are of the opinion that it was certainly not reasonable for the group of taxpayers belonging to the particularly vulnerable persons according to the list of the FOPH to use public transport as of mid-March 2020. However, it may be necessary to prove that they belong to this group by means of a doctor's certificate(see also "Excursus: Professional Costs and Law of Evidence" below).[13] How to deal with subjective feelings, such as fear of infection, cannot be answered conclusively here. However, it should be noted that Art. 5 BVK explicitly speaks of "objective" reasons and that the operation of public transport was maintained throughout the year. Therefore, a basic reasonableness of the use of public transport can be assumed. In our opinion, however, the exceptional nature of the pandemic situation should be sufficiently taken into account and the circumstances in the individual case should be carefully considered. In particular, the life situation of the taxpayer should be taken into consideration, for example if a member of the household is one of the persons particularly at risk. A generous approach is all the more necessary as the FOPH says the following about the use of public transport: "If possible, avoid commuter times in the morning and evening and use less frequented connections, especially if you are traveling in your free time.

b) Effects of home office days

Travel costs as part of professional expenses are so-called profit costs or organic deductions.[14] This means that travel costs are only deductible to the extent that the taxpayer actually incurred the corresponding expenses.[15] This results in a basic division between "home office" days and "normal" office days.

However, the Cantons of Nidwalden, Obwalden, Schwyz, Uri and Zug have opted for a simplified, flat-rate rule: "In the case of COVID-19-related "home office", self-employed persons may claim their professional expenses (travel costs, additional costs for meals away from home, flat-rate professional allowance) as if they had been incurred without COVID-19 measures." [16] It follows that, for reasons of practicability, fictitious costs, i.e. travel costs for the way to work despite remote work, are partly allowed. In return, however, non-COVID-related additional costs for the "home office"(cf. section 3.2 below) or "savings" on the company car(cf. section 1c below) can be claimed. COVID-related home office is understood to be the work from home prescribed by the employer on the basis of the "home office" recommendation of the Confederation (or the cantons).

On the other hand, the practice note of the Canton of Lucerne raises questions. It mentions "home office days during the lockdown", which "do not lead to any reductions in the deduction for travel and meal expenses. Otherwise, the Communication only ever refers to "COVID-related home office."[17] The term "lockdown" is not a legal term and it was therefore not used in the measures adopted by the Federal Council. Also, there was never a "home office" requirement in 2020, only a recommendation. For these reasons we are of the opinion that the term "lockdown" was probably only chosen by the tax authorities by mistake. Therefore, there is nothing different for the Canton of Lucerne compared to the rest of Central Switzerland. The professional expenses can be claimed in the same way as they would have been without a COVID-related "home office".

Consequently, there are no particularities due to the Corona pandemic with regard to the working days to be taken into account on which travel expenses can be claimed. The deduction of professional expenses can be as it would have been without the COVID-related home office. This is subject to the cases in which the taxpayer wishes to claim the actual home office costs (cf. section 3.2 below).

c) Special case business car

Taxpayers who are either provided with a company car by their employer or who are reimbursed for the entire operating expenses of their own private motor vehicle by the employer's company must have this free use counted as income. On the other hand, the necessary costs for the journey to work with the car are deductible up to the maximum amount.

In addition, a private share is charged, which for the private use of the business car all year amounts to 9.6 percent of the purchase price (excl. VAT), but at least CHF 1,800.00. This is declared by the employer on the salary statement (field F). [18]

The private share should be credited unchanged, as the official measures do not justify a restriction of the private use of the business car. In particular, there has never been a curfew or similar in Switzerland. Taking quarantine or isolation days into account is also too petty, since sick days and the like also occur in "normal" years. This is explicitly stated by the Cantons of Lucerne, Nidwalden and Uri. [19]

In the case of the imputed income from the free use of the company car for the commute to work, the question arises of the reduction by the COVID-related "home office days". In principle, a reduction of the COVID-related "home office days" is to be assumed, as the effective benefit is offset against income.

Income tax is only due on actual income (including imputed income) and not on hypothetical potential income.[19*]

Therefore, in principle, there is no room for the fictitious imputation of a pecuniary advantage due to the constitutional limits (Art. 127 para. 2 BV). Nevertheless, the Cantons of Nidwalden, Obwalden, Schwyz and Uri expressly provide that there is no reduction if the full travel and meal expenses are claimed as without COVID-related "home office".[20] The Canton of Zug does not comment on this. Since this practice is to be seen rather critically, a reduction of the imputed income from the business car by the COVID-related "home office days" is possible despite the claiming of the full travel and meal costs. This is the practice of the Canton of Lucerne, according to which "the pecuniary advantage from the free use of the company car for the way to work [...] is reduced by the COVID-related "home office days".[21]

In our opinion, it is advisable for all taxpayers who have a business car to reduce the imputed income in the declaration by the COVID-related "home office days".

2) Catering costs

In practice, the deduction of meal costs is a flat-rate matter: Thus, for direct federal tax as well as for cantonal and communal taxes, a cost deduction of CHF 7.50 (CHF 1,600.00 per year) or CHF 15.00 (CHF 3,200.00 per year) for direct federal tax as well as cantonal and communal taxes is possible, whereby the claiming of further costs is not provided for.[22] In this context, certain principles must be observed. The deduction of meal costs is possible if additional costs arise from the job-related meals away from home compared to usual meals at home, e.g. due to the long distance between the place of residence and the place of work. Half of the meal cost deduction is to be granted if main meals are provided at a reduced price by the employer, e.g. in a canteen/staff restaurant. (please refer to field G on the salary statement).[23]

All the Cantons of Central Switzerland have opted for a flat-rate practice whereby the costs of meals can be claimed as if they had been incurred without the COVID measures (cf. point 1b above with references). [24]

However, the question arises as to the extent to which a further deduction of meal costs is possible for taxable persons who can normally only claim half of the meal cost deduction, provided that staff restaurants/canteens were temporarily closed. The same question generally arises for members of a risk group. In our opinion this is possible. However, the further or full deduction of meal costs would then only be possible on the days actually worked away from home and only on those days on which the staff restaurants/canteens were actually closed. However, it must be taken into account that the flat-rate solution envisaged by the cantons for the claiming of professional expenses as which would have been incurred without the COVID measures, cannot be mixed with the actual claiming of additional costs due to the COVID measures. I.e. if the taxpayer who is only entitled to a half meal cost deduction in normal times, wishes to claim a further meal cost deduction, the COVID-related "home office days" would be negatively included in the meal and travel costs.

In view of the above, a review of an (extraordinary) further deduction of meal costs is particularly urgent for all those taxpayers who were not affected by a COVID-related "home office".

3.1) Other professional expenses: standard deduction

According to the tax law system, all expenses necessary to generate income (so-called profit costs or organic deductions) are generally deductible. [25] I.e. in addition to the costs of travel or meals, for example, costs for professional tools (incl. IT hardware and software), technical literature, private study room, professional clothing or special shoe and clothing wear and tear are deductible (Art. 7 para.1 BKV). At the level of direct federal tax as well as cantonal and communal taxes, a flat-rate practice has been established. As a rule,there is a lump sum of 3 per cent of the net salary, with a minimum of CHF 2,000.00 and a maximum of CHF 4,000.00. [26] The Cantons of Nidwalden, according to which 5 percent of the net salary with a maximum deduction of CHF 7,000.00, and Schwyz, according to which 20% of the net salary is deductible with a maximum deduction of CHF 6,900.00 have deviating rules. [27]

These flat rates are fixed by law or regulation and cannot be temporarily reduced or increased on the basis of a particular situation. They therefore apply unchanged for the 2020 tax period.

3.2) Other professional expenses: evidence of higher costs

This is subject to proof of higher costs, in which case the entire actual costs and their professional necessity must be proven. [28] It is decisive when claiming the actual costs that only those costs can be claimed which the taxpayer cannot reasonably be expected to avoid and which are substantially caused or occasioned by the generation of income (cf. Art. 26 para. 1 subpara. c DBG "costs necessary for the exercise of the profession"). The existence of this connection between the expenses claimed on the one hand and the generation of income on the other must be assessed on the basis of an overall consideration of the specific circumstances. It is a question here of a demarcation from the non-deductible living expenses of the taxpayer. [29] In addition, the circumstance of a possible private use of the "professional tools", in the current situation in particular the computer equipment such as printers, must be taken into account by apportioning the costs. This determination of a private share is largely a matter of discretion. [30] It should be clarified that if the employer provides such equipment, the taxpayer does not incur any costs, which basically eliminates the need to claim (cf. above 1c above regarding the company car). The present case therefore concerns cases in which the taxable person is not provided with IT equipment by the employer. As a rule of thumb, a private share of 50 percent may well be considered appropriate. Incidentally, the majority of this item concerns the tax deduction of a study room (cf. below).

For the 2020 tax return, these principles do not change and proof of the higher cost is open to the taxpayer. This results from the qualification as gain costs or organic deductions. [30*]

However, it should be noted: If a taxpayer wishes to claim higher (COVID-related) other professional expenses, the deduction for meals and travel expenses cannot be based on the flat-rate solution of the deduction as it would have been without the corona measures. This is because a combination of this special, COVID-related flat-rate deduction and deduction of the effective costs of the home office is not possible, which is also stated by the Central Swiss cantons in their published practices. [31]

In particular, on the requirements for the "study" deduction

According to the Federal Supreme Court jurisdiction, a deduction for a study can only be granted if the taxpayer regularly has to carry out a substantial part of his professional work at home because the employer does not provide a suitable study and the taxpayer has a special room in his private home that can be used for his work. [32] Thus, according to the current jurisdiction , the requirements for the workroom deduction are very strict, and a tax deduction for voluntary or, in the words of the Federal Supreme Court, only "justified by the personal convenience" of the taxpayer, "home office" is not possible. Rather, there must be an occupational necessity for the work to be carried out at home, e.g. if the employer does not provide any (or only a few) office workplaces. It is also assumed that the employee performs a significant part of the work in the "home office". There are signs that this strict practice will be relaxed in the future. According to Federal Supreme Court, "it is not excluded that modern workplace concepts, particularly in the course of the increasing digitalisation of the world of work, will increasingly lead to employees performing a significant part of their work at home." [33] However, with all the new developments, it is always necessary to distinguish them from the general living costs of the taxpayer, which justify a certain strictness.

These requirements for the workroom or home office deduction also apply in principle for the 2020 tax period. The cantonal practices result in only partial relief with regard to the requirements for the (effective) deduction of a workroom. It should be reiterated that the effective deduction of a workroom means that the "home office days" are not taken into account when calculating the meals and travel allowance. It should be noted at the outset that the published cantonal practices refer explicitly only to "COVID-related home office". COVID-related home office is understood as the home office prescribed by the employer on the basis of the "home office" recommendation of the Confederation (or the Cantons). The Cantons of Schwyz and Zug explicitly hold to the proof of a separate room. [34] Likewise, in the Canton of Nidwalden the requirements for the work room deduction must be proven as in normal times. [35] The same applies to the Canton of Uri which, however, also permits offices used for mixed purposes, but at least a private share of 50 percent must be taken into account. [36] Only the Cantons of Lucerne and Obwalden waive the taxation of home offices in the case of COVID-related "home office" the examination of the (other) requirement, i.e. the proof of the special room. [37]

The calculation of the workroom deduction is based on the formula: (rental cost or rental value + incidental expenses [for the entire year or number of months in COVID-related "home office"]) / number of rooms + 2. The calculation of the formula generally results in an advantage for taxpayers who live in an apartment with a small number of rooms per living space, since this means that the study receives a larger share of the rental costs or the rental value. Whether or not a deduction is worthwhile, however, depends not only on the size and price of the apartment, but also on the (net) salary of the taxpayer, as this forms the basis for calculating the lump-sum deduction. Furthermore, the other actual costs, such as those for IT equipment, must also be taken into account. It therefore depends on the specific situation of the taxpayer whether a specific deduction would be worthwhile. It could be particularly worthwhile for those taxpayers who have a business car, as this would result in additional "savings" in the case of a home office (depending on the legal assessment of the cantonal practices). (cf. point 1c above).

Due to the practicable handling of the meals and travel expenses deduction by the cantons in the 2020 tax period, the workroom deduction will continue to be a marginal phenomenon.

4) Reimbursement of expenses

The reimbursement of expenses is a reimbursement of out-of-pocket expenses and, at the level of the employee, the reimbursement of pure deployment costs remains tax-exempt, as there is no access to net assets. This reimbursement of expenses must be distinguished from professional expenses and is not covered by the latter in principle. Particular mention should be made of approved expense regulations. The flat-rates are set in such a way that they correspond approximately to the actual expenses and therefore the professional expenses can also be deducted. [39] The reimbursement of professional expenses, however, does not apply if all professional expenses are reimbursed according to the actual expenses or if the entire professional expenses are paid in a so-called total lump-sum expense allowance. [40]

In connection with the corona pandemic, it should be noted that the approved expense regulations remain valid in any case. This is also explicitly the case for the Cantons of Lucerne and Uri. [41] The Cantons of Nidwalden, Obwalden and Schwyz have stated with regard to additional flat-rate expenses relating to "home office" taxable income. [42]

5) Professional expenses during short-time working allowance

Due to the Corona pandemic, numerous employees were on short-time working. Short-time work compensation is reported in the salary statement under item 7 "Other benefits". 43] The practices just presented apply only with respect to COVID-related "home office". Thus, taxpayers who have been on reduced hours cannot claim the meals and travel expense deduction as they would have been without Corona measures. In other words, for those taxpayers, loss of work must be taken into account when calculating the deduction for meals and travel expenses and therefore they cannot claim the full deduction (220 days).

Excursus: Professional costs and the law of evidence

Professional expenses are a fact that cancels or reduces tax. The taxpayer must not only claim the professional expenses, but also prove them. The taxpayer is responsible for the consequences of the lack of evidence. [44]

As explained above, professional expenses are profit costs that are deductible if the taxpayer has actually incurred a corresponding expense. In practice, lump sums are used to a large extent. With the lump sum method, the tax authorities forego examining the specific circumstances of the individual case and base their calculations on a typical average situation. The purpose of this is to avoid time-consuming research and collection of documents for the tax authority and the taxpayer. As an example, the deduction of meal costs, is not only granted on the days on which the taxpayer actually ate. In favour of the taxpayer there are thus (natural) presumptions, such as in the case of the travel expenses deduction, where it is to be presumed that the taxpayer actually uses the private vehicle for the daily journey to work, to the extent that the use of public transport is deemed unreasonable. If the tax authority now wishes to deviate from this presumption, it must present justified doubts. In this case further evidence may be required from the taxpayer. [45]

The type of evidence varies depending on the type of professional expense deduction. The suitability for the proof must be taken into account. For example, a doctor's certificate can be considered if it is reasonable to use public transport. In many cases, however, the evidence is easy to provide in today's digital age. For example, price lists for public transport season tickets are available on the Internet, or the length of the commute can be calculated using Google Maps.

It is interesting to note the proof of the requirements for the workroom deduction in the context of "home office". The professional necessity can be proven by the employment contract or documents from the employer such as a work concept or a mission statement. In particular in connection with the corona measures, the employer's directives should also be considered. The requirement of a separate room will probably have to be proven by a combination of the apartment plan and photos (or video sequences, if necessary). The apartment plan is then also used for the calculation, as the size of the apartment and the number of rooms are decisive.

Concluding remarks

As the cantonal practices of the Cantons of Central Switzerland have shown, the Cantons offer the possibility of a pragmatic flat-rate solution for the 2020 tax period. This is particularly welcome against the background of the pandemic. This flat-rate solution "professional expenses as without COVID-related home office" will make it unnecessary in most cases to effectively claim professional expenses. In our opinion, therefore, the deduction of the home office in particular will remain a marginal phenomenon in 2020.

It remains to be seen to what extent the Corona pandemic will have a lasting impact on work behaviour. It is conceivable that the "home office" will remain an integral part of the working world as a result of the Corona-related push and that combined or hybrid models such as 60% on-site and 40% in the "home office" will become widespread. Whether the strongly flat-rate practice of the 2020 tax year will be maintained may be doubted, and so more stringent or differentiated practices are to be expected in the future.

Endnotes

1] § 33 para. 1 let. a StG/LU; Art. 29 para. 1 no. 1 StG/NW; § 25 para. 1 let. a StG/ZG.

[2] Section 27(1)(a) StG/SZ.

3] Art. 28 para. 1 let. a and para. 3 StG/OW; Art. 31 para. 1 let. a StG/UR.

Note on the Canton of OW: According to Art. 3 para. 5 of the implementing provisions on the tax deduction of professional expenses for dependent gainful employment (Implementation Regulations Professional Expenses/OW; GDB 641.412), the deduction of travel expenses is limited to CHF 10,000.00. Since this provision clearly contradicts Art. 28 para. 3 StG/OW ("taxpayers are free to provide evidence of higher costs"), we believe that the restriction in Art. 3 para. 5 of the above-mentioned provisions should be applied. Art. 3 para. 5 of the aforementioned implementing provision was enacted contrary to competence and is therefore irrelevant.

4] For the kilometre rates for the use of the private vehicle, see Annex 2 Professional Expenses Ordinance.

5] § 11 StV/LU with reference to the BKV of the FDF; Art. 3 and Annex No. 1 Implementing Regulations Professional expenses/OW; § 12 VVStG/SZ; § 10 para. 1 StV/ZG with delegation to the Tax Administration (Tax Book/ZG no. 16.1 with reference to the FDF's BKV).

[6] § 16 and Annex No. 3.1 StV/NW.

[7] Government Council Decision of the Canton of Uri on the Assessment of Professional Costs of 10 November 2015 (No. 2015-675 R-270-13).

[8] Decision of BGer 2C_745/2017 of 21 September 2017 E. 2.5.1; decision of BGer 2C_807/2011 of 9 July 2012 E. 2.3.1 with further references.

[9] Tax Book/LU, Instructions StG, § 33 no. 1 item 3.

10] Tax book/ZG, item 16.2.2.

[11] Communication from the Tax Administration of the Canton of Zug regarding tax deductions for home offices based on the Covid-19 situation (as of 1 January 2021); Communication from the Tax Administration of the Canton of Schwyz regarding the effects of COVID-19 on income tax dated 24 September 2020.

[12] The Canton of Nidwalden also assumes with regard to the federal tax that, due to the official measures, the use of public transport was not reasonable [Communication Tax Administration of the Canton of Nidwalden of the practice notes for icome tax in the implementation of the Covid 19 measures of 21 January 2021].

13] Cf. Tax Book/LU, Instructions StG, § 33 no. 1 item 3.

[14] On the concept of profit costs, see decision of the BGer 2C_745/2017 of 21 September 2017 E. 2.2, 2.3 with numerous references.

[15] Decision of the BGer 2C_343/2011 of 25 October 2011 E. 2.3.

16] Communication Tax Administration of the Canton of Nidwalden regarding practical information for income tax on the implementation of the Covid 19 measures of 21 January 2021; Communication Tax Administration of the Canton of Zug regarding tax deductions for "home office" due to the corona situation (status 1.1.2021); Communication Tax Administration of the Canton of Schwyz regarding the effects of COVID-19 on income tax dated 24 September 2020; Information overview of the Canton of Obwalden regarding practice in connection with COVID-19 of 29 October 2020; Communication office for Taxes of the Canton of Uri regarding COVID-19 measures and their consequences for the Income Tax of 15 December 2020.

[17] Newsletter Steuern Luzern 15 / 2020 Tax+Praxis of 8 September 2020 (para. 1.5).

[18] Cf. Tax Book/LU, Instructions StG, § 33 no. 1 no. 5.2, 5.3, 6; Newsletter Steuern Luzern 21/2015 Steuer+Praxis of 22 December 2015; for details on the salary statement, see the guide to completing the salary statement or the pension certificate (Form 11) [ed.] See the efforts at federal level on simplified taxation of the private use of business vehicles, media release FTA of 28 June 2019 with further and detailed information.

[19] Newsletter Steuern Luzern 15/2020 Steuer+Praxis of 8 September 2020 (item 1.6); Communication Tax Administration of the Canton of Nidwalden regarding Practice Notes for Income Tax in the Implementation of the Covid-19 Measures of 21 January 2021.; Communication Office for Taxes of the Canton of Uri regarding COVID-19 measures and their consequences for income tax of 15 December 2020.

19*] Cf. Art. 16 para. 1 and para. 2 DBG; Art. 127 para. 2 BV.

20] Communication Tax Administration of the Canton of Nidwalden regarding practical information for income tax on the implementation of the Covid-19 measures of 21 January 2021. Implementation of the Covid-19 measures dated 21 January 2021; Communication Tax Administration of the Canton of Schwyz regarding the effects of COVID-19 on income tax dated 24 September 2020; Information overview of the Canton Obwalden re. practice in connection with COVID-19 of October 29, 2020.; Communication Office for Taxes of the Canton of Uri regarding COVID-19 measures and their consequences for income tax of 15 December 2020.

[21] Newsletter Steuern Luzern 15/2020 Tax+Praxis of 8 September 2020 (para. 1.6).

[22] Art. 6 and Annex 1 BKV; § 11 StV/LU with reference to the BKV of the FDF; § 17 and Annex No. 3.2 StV/NW; Art. 4 and Annex No. 2 Implementing Provisions on Professional Costs/OW; § 13 VVStG/SZ with reference to the FDF's BKV; Government Council Decision of the Canton of Uri on the Assessment of Professional Costs of professional expenses of 10 November 2015 (No. 2015-675 R-270-13); § 10 para. 1 StV/ZG with delegation to the Tax Administration (Tax Book/ZG para. 16.1 with reference to the BKV of the FDF).

23] Cf. Tax Book/LU, Instructions StG, § 33 no. 2.

[24] See endnotes [16], [17].

[25] See Art. 26 para. 1 DBG; Art. 9 para. 1 StHG; decision of the BGer 2C_1033/2017 of 31 May 2018 E. 4.1 with reference to BGE 142 II 293 E. 1.2; see also endnote [14].

[26] Art. 7 para. 1 and Annex 1 BKV; § 11 StV/LU with reference to the BKV of the FDF; Art. 5 and Annex No. 3. Implementing regulations for professional costs/OW; decision of the government council of the Canton of Uri on the assessment of professional costs dated November 10, 2015. (Nr. 2015-675 R-270-13); § 10 para. 1 StV/ZG with delegation to the Tax Administration (Tax Book/ZG No. 16.1 with reference to the FDF's BKV).

[27] § 19 and Annex No. 3.4 StV/NW; § 28 StG/SZ.

[28] decision of the Federal Supreme Court 2C_681/2008 of 12 December 2008 E. 3.5; Tax Book/LU, Instructions StG, § 33 no. 3 para. 2.1.

29] Cf. Art. 34 let. a DBG; see in detail BGE 142 II 293 E. 3 with further references.

30*] Cf. Art. 26 para. 1 DBG; Art. 9 para. 1 StHG.

30] decision of the Federal Supreme Court 2C_681/2008 of 12 December 2008 E. 3.5 with references.

[31] See endnotes [16], [17].

[32] decision of BGer 2C_1033/2017 of 31 May 2018 E. 3.1; decision of BGer 2C_681/2008 of 12 December 2008 E. 3.5.1 each with references.

[33] decision of the BGer 2C_1033/2017 of 31 May 2018 E. 3.3.

34] Communication Tax Administration of the Canton of Zug regarding tax deductions for home offices based on the Corona -situation (status 1.1.2021); Communication Tax Administration of the Canton of Schwyz relating to the impact of COVID-19 on the income tax of September 24, 2020.

[35] Communication Tax Administration of the Canton of Nidwalden regarding practical information on income tax for the implementation of the Covid 19 measures of 21 January 2021. Implementation of the Covid 19 measures of 21 January 2021.

36] Communication Office for Taxes of the Canton of Uri regarding COVID-19 measures and their consequences for income tax. dated 15 December 2020.

[37] Newsletter Steuern Luzern 15/2020 Steuer+Praxis of 8 September 2020 (para. 1.3); Information overview of the Canton of Obwalden regarding practice in connection with COVID-19 of 29 October 2020.

38] Cf. Tax Book/LU, Instructions StG, § 33 no. 3 item 2.2.2; Tax Book/ZG item 16.5.2.3; furthermore also. Communication Tax Administration of the Canton of Nidwalden betr. Practice Notes for Income Tax in the Implementation of the Covid-19 Measures of 21 January 2021.

39] Cf. tax book/ZG item 16.9.

40] Cf. on the whole Tax Book/LU, Instructions StG, § 33 no. 3 item 3.

[41] Newsletter Steuern Luzern 15/2020 Steuer+Praxis of 8 September 2020 (item 1.8); Communication Tax office of the Canton of Uri regarding COVID-19-measures and the consequences for the income tax for 15 December 2020.

[42] Communication Tax Administration of the Canton of Nidwalden regarding practical information for income tax in connection with the implementation of the Covid-19 measures of 21 January 2021. Implementation of the Covid-19 measures dated 21 January 2021; Information overview of the Canton of Obwalden regarding practice in connection with COVID-19 dated 29 October 2020; Communication Tax Administration of the Canton of Schwyz regarding the impact of COVID-19 on income tax dated 24 September 2020.

43] Guide to completing the wage statement or pension statement (Form 11) [ed. SSK/ESTV].

44] Instead of many decision of the BGer 2C_681/2008 of 12 December 2008 E. 3.5 with numerous references.

[45] For the whole decision of the BGer 2C_343/2011 of 25 October 2011 with further references.