This development can fairly be described as strange. Although recent surveys suggest that Germans want more flexible working models, fewer and fewer employees are working from home. While the concept of “home office” is hugely popular across Europe, Germany apparently has a contrasting culture that rewards being physically present at the workplace more than actual performance. Anyone who is fortunate enough to enjoy their manager’s trust that they can be just as productive working from home as they are in the office should bear a few points in mind before setting up their home workspace.
Contents:
2. Am I entitled to work from home?
3. After speaking to your boss comes speaking to your landlord
4. The question of equipment is also a question of cost
5. The question of working hours and tax
6. Home office: advantages and disadvantages
7. Conclusion

Useful information about working from home
What exactly fuels the scepticism of German employers and some employees towards working from home is anyone’s guess. After an initial enthusiasm for the flexible “home office” model, which allows employees without valid reasons for mandatory office presence to work from a home office, old prejudices are creeping back in. According to surveys, employers assume that their staff achieve less at their desk at home than under supervision – even though numerous studies prove the opposite. But even among colleagues, resentment towards those working from home is growing. In line with the motto “While we slave away here, others are taking it easy”, people often launch into criticism without any real basis.
At the same time, a very old German mindset is gaining strength again, one that classifies mere presence at the workplace as “hard-working” and pushes actual performance into the background. And in fact, almost everyone probably knows someone among their colleagues or acquaintances who practically lives at work. And judging by the facts, this behaviour is even rewarded: according to surveys, in Germany the person who spends the most time at the workplace is still more likely to be promoted or considered for a pay rise. Of course, researchers have also looked into whether and how much these candidates actually work. The result is hardly surprising: actual output is often lower. Leisure activities squeezed into working hours, such as breaks, private internet browsing or lengthy chats with colleagues across desks or in the corridor, are considerably more common than among colleagues who want to clock off at a set time.

Of course, the “home office” model can also go badly wrong. The most obvious example is the young family hoping to balance children, household duties and work more easily. In reality, it often stays just that: a theory. Because if you are present – even if it is behind a door in your own study – you are still accessible. Freelancers and creative professionals working from a home studio know this all too well: “You’ve got it easy, you can work whenever you want,” people might say, for example, when unexpected visitors turn up at the door or a partner wants to delegate a task. On the other side, there is a deadline to meet or agreed progress to deliver. Caught between these conflicting demands, the family comes under pressure because expectations of the new working arrangement are not met. At the same time, work suffers because concentration is only possible to a limited extent, or not at all.
Am I entitled to work from home?
However, if employees follow a few basic rules, the pitfalls on the way to productive working from home can be minimised. Before employees do all or part of their job from home, a few basic principles also need to be clarified. This is because the relatively new “home office” working model still has no specific laws of its own and no fixed guidelines from employers’ associations either. Accordingly, unlike part-time work, employees are not entitled to demand that management approve working at their home desk allowed. That means each case is assessed individually and must be negotiated separately with the relevant manager. This includes the number of days and the general conditions. Experts recommend that employees insist on having the agreed points set down in writing.
After speaking to your boss, the next step is your landlord
The next call should be to your landlord. In principle, the owner of the house or flat does not generally have to be informed whether the tenant uses the premises purely as a home or also for work – provided, of course, that there are no customer visits or regular visits from managers. According to Silvia Wiedenmann, head of the “Property Management” department at the estate agency “Anders Wohnen” in Weilheim, it does make a difference for the “intended use” of the flat whether someone sits at their workstation in an office chair for an hour or two in the evening or all day long – several times a week. At the end of a tenancy, the signs of wear on floors, walls and fittings in a flat will be examined closely. According to the property manager’s experience, floors in particular always lead to discussions. Special home office furniture can help here.
Here is an example: A tenant has set up a workstation in the living room where, after work, they spend an hour or two at the computer, do a bit of online shopping, answer private emails, play a PC game or check share prices. Depending on whether they have fitted their office chair with castors suitable for the floor or use a suitable protective mat if you have it under your workstation, the floor beneath the area will be worn more or less. To prevent possible conflicts when moving out, it is advisable not only to use the right equipment, but also to rely on communication. “If a tenant rents an apartment purely for private purposes, the landlord receives payment for this in the form of rent and must therefore accept that the apartment will show wear and tear from intended use.”
According to this example, the floor under a private workstation should only show slight to moderate signs of wear, depending on the length of the tenancy. “The situation is different if a tenant rolls around on the floor every day for eight or nine hours in an office chair – especially on real wooden floors, this leaves clear marks. Scratches appear in the parquet that have nothing to do with normal wear and tear,” says Silvia Wiedenmann. The key point is: “If the landlord has been informed that the tenant works from home, then the floor in the apartment is also worn ‘as intended’ even if heavier signs of wear are visible under the workstation.” The expert recommends putting such agreements in writing – ideally in the tenancy agreement.
The question of material is also a question of cost
Now that the framework conditions for working from home have been clarified, a suitable place for the workstation at home has been found, and agreements have been made with the family about the “how” and “when”, it is time for the detailed planning: Is the old desk also for longer periods of work? Is it large enough, is it sufficiently well lit, is it ergonomically adjustable? Does the office chair match, does it offer enough adjustment options and does it have the right castors for the respective floor? If new purchases have to be made, they are borne by the employee – of course only if the employer has not agreed to cover the costs in full or in part.
The same applies to printers, scanners, PCs, telephones, mobile phones and the internet connection. If more powerful models need to be purchased or greater bandwidth booked, this is also normally paid for by the employee. It is also a matter for negotiation who covers the costs of paper, toner or writing materials. There is, however, no discussion when it comes to occupational safety and discretion: both must also be ensured at the employee's home workspace. Employees and employers must be particularly careful when it comes to “data protection”. Company secrets are knowledge that must be strictly protected even in private rooms; consequently, sensitive documents must not be left lying around unattended and accessible to anyone other than the employee. Company data stored on the computer must be protected in accordance with current technical standards. Here too, clear agreements on the procedure are advisable – the labour courts take this issue very seriously.
The question of working hours and tax
When it comes to working hours, it is also best to make clear arrangements in advance: Are there fixed working hours, do core working hours apply, and which tasks must be completed by what time? If eight hours are stipulated in the agreement, the employee must also work for eight hours. The employer can request proof of this, but cannot actually verify it in detail. Accordingly, and this is the crux of the matter mentioned at the outset, a solid foundation of trust between employer and employee is essential here. To enable communication between the colleague working from home and the staff or supervisors, experts advise agreeing fixed time slots in advance during which the home worker must answer the phone or respond promptly to emails.
As far as the tax aspects of a workspace at home are concerned, there are two basic principles to keep in mind: If another workplace is available for professional or business activities in addition to the home office, the desk at home cannot be claimed for tax purposes. If this is not the case, a portion can be claimed for tax purposes. However, if the office at home is the centre of the entire professional activity, the costs can be claimed in full. The following option is interesting for employers: a home office can be rented out to the employer, provided the homeowner agrees – meaning the employer may be able to claim it for tax purposes. A discussion with the relevant tax adviser is essential in order to clarify the exact circumstances.
Home office: advantages and disadvantages
As is clear, working from home comes with a number of requirements. If you are aware of what is needed, you will probably want to take a closer look at the whole home office concept. To help you do that, here are some general advantages and disadvantages of working from home:
| Advantages: What are the benefits of working from home? | Disadvantages: What are the arguments against working from home? |
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Conclusion
If you have weighed up the pros and cons of working from home and decided in favour of it, you still need to meet the necessary requirements. Given a solid foundation of trust and once all the general conditions have been clarified, home working can be an asset for both management and employees. However, there is one more point that employers in particular should be aware of: once an employee has been allowed to work from home, it can be difficult for the employer to withdraw that permission. According to a recent ruling by a labour court, companies must take the employee's interests into account and may not simply order them back to the office over their head or against the wishes of the works council – because, strictly speaking, this constitutes a transfer.