With the onset of the COVID-19 crisis, working from home
has become a prevailing mode of employment. The long-awaited
package of measures for home office 2021 has introduced notable
amendments in labour law and tax law.
According to the statutory definition, "home office"
means that an employee regularly works from his/ her own home
(Section 2h (1) of the Act Governing Amendments to Employment Law
(AVRAG)). According to the legislative procedural records,
"home" includes a residential building, a secondary
residence, or the home (house) of a near relative. Consequently,
the new regulations do not apply to other types of mobile working,
e.g. in a public coworking space. Such flexible types of work may
certainly be agreed on but will not be governed by the regulations
of the new package.
