Canton of Berne
In order to take account of special circumstances, the canton of Berne has specified the practice for granting a travel expense deduction.
Taxpayers who use public transport to commute to work may claim the costs actually incurred. Annual season tickets that could not be used as planned due to the corona measures can be deducted in full. Taxpayers who travelled to work by car between March 1 and December 31, 2020 may deduct the expenses for the corresponding journeys. The canton waived the requirement of proof that travel by public transportation is not reasonable.
As was the case befor the pandemic, the permissible amount of the travel expense deduction is limited to CHF 3000 for direct federal taxes and CHF 6700 for cantonal and communal taxes.
No changes for other professional expenses were made (e.g. meals out, childcare).