Not anymore, this administration did away with that deduction in 2017 if you are an employee. Unless you are a contractor, business owner, or otherwise self employed you cannot deduct a home office.

https://www.forbes.com/sites/kellyphillipserb/2020/03/23/wor...

That's really twisting things beyond recognition. In the US, we deduct business costs period, but pay taxes on profits. So as long as your business or your employer's is making profits, the taxes on profits are replacing it, not your fellow citizens. And if profits aren't being made, well obviously the situation isn't going to last too long.

The idea that the taxes of people who don't work from home are somehow subsidizing those who do is... just not how it works.

If https://www.lendingtree.com/home/mortgage/national-average-m... is reasonably accurate, most people aren't going to be itemizing deductions, they will take the standard deduction.

I am sure this is also possible to do in Switzerland. At least in Denmark it is.

However, a tax refund it less than a reimbursement.

Yes, if you're self-employed.

Being allowed to deduct it from the taxes is a recognition that it is a 'work expense' rather than a profit (because you're charging it from you customer). It's the same idea w.r.t the reinbursement.

You make it sound like European countries don’t have deductibles and similar laws for the those equally savvy to put it on the tax payers?

I see this pattern amongst Americans these days thinking these sorta of shenanigans and morally questionable laws is unique to them? Is it a form of self flagellation?

Certain European countries let tax payers pay for 80% of their foreign/migrant workforce without getting their growing revenue or equity to the state.

Not if you are an employee of a business.

The tax code just changed this year.