A general right to work from home does not yet exist in Germany. Nevertheless, the world of work has fundamentally changed. We explain the employment law framework for remote and home office work in 2026 and provide practical recommendations for employers and employees.
Home Office and Remote Work: Employment Law Framework in 2026
The world of work has fundamentally changed in recent years. What was considered the exception just a few years ago is now established practice in many companies: employees regularly work from home or on the move. Yet as commonplace as remote work has become in everyday life, the legal framework remains complex. Employers and employees navigate a web of employment law, occupational health and safety, data protection, and tax law that presents numerous pitfalls.
No General Right to Home Office
One of the most common misconceptions concerns whether employees in Germany have a right to work from home. The answer remains: No. Despite intensive debate, the legislator has not introduced a general right to home office or remote work. The principle remains that the employer determines the place of work within the scope of their right of direction under § 106 GewO.
A different position applies only where:
- a collective bargaining agreement or works agreement provides for such a right,
- an individual contractual provision grants a binding right to home office,
- or an entitlement has developed through established workplace practice.
The last point in particular is frequently underestimated in practice. Where an employer has granted home office without reservation over an extended period, a legally binding entitlement may arise. This makes clear contractual provisions all the more important.
Contractual Framework: The Supplementary Agreement
The home office supplementary agreement is the key instrument for legally robust remote work arrangements. It should be drafted as an addendum to the existing employment contract and should address at least the following:
- Scope and allocation of home office days (e.g., two fixed days per week or a flexible arrangement with minimum presence requirements)
- Availability times and core working hours
- Right of revocation by the employer with reasonable notice
- Workplace equipment and cost reimbursement
- Data protection obligations of the employee
- Liability provisions for work equipment
- Fixed-term or open-ended validity of the agreement
A carefully drafted reservation of revocation is particularly advisable. Without one, it may be difficult to unilaterally terminate a home office arrangement once granted.
Occupational Health and Safety in the Home Office: ArbSchG and ArbStättV
The employer's occupational health and safety obligations apply in principle to home office work as well. The Occupational Health and Safety Act (ArbSchG) requires the employer to design work in such a way that risks to life and health are avoided as far as possible.
However, a distinction must be drawn:
- Telework station within the meaning of the Workplace Ordinance (ArbStättV): The employer must set up a permanently established screen workstation in the employee's private premises. The requirements for lighting, furniture, and screen work under the ArbStättV apply in full. The employer must conduct a risk assessment.
- Remote work: The strict requirements of the ArbStättV do not apply, though the general obligations under the ArbSchG do. The employer must instruct employees on potential hazards.
Practical tip: Many companies deliberately agree on remote work rather than telework to avoid the strict requirements of the ArbStättV. An ergonomic workplace checklist that the employee implements independently can fulfil the instruction obligation.
Working Hours Act: Documentation and Rest Periods
The Working Hours Act (ArbZG) applies without restriction in the home office. This means in particular:
- The maximum daily working time of ten hours must not be exceeded (§ 3 ArbZG).
- A continuous rest period of at least eleven hours must be observed between two working days (§ 5 ArbZG).
- Breaks must be observed: at least 30 minutes for more than six hours of work, 45 minutes for more than nine hours.
- Working time recording is mandatory. Since the Federal Labour Court decision of 13 September 2022 (Case No. 1 ABR 22/21) and the subsequent legislative implementation at the latest, employers must maintain a system for recording daily working hours.
Compliance with rest periods presents a particular challenge in the home office. Anyone who answers business emails at 10 p.m. may not begin work before 9 a.m. the next morning. Employers should establish clear rules and ensure compliance.
Data Protection in the Home Office
The processing of personal data in the home office is subject to the provisions of the GDPR and the BDSG. The employer remains responsible for ensuring data security. The following measures are recommended:
- Technical measures: VPN access, encrypted hard drives, two-factor authentication, automatic screen lock
- Organisational measures: Lockable workspace, prohibition of using private devices for business purposes (or a clear BYOD policy), shredder for paper documents
- Contractual measures: Employee commitment to data protection compliance, employer's right of access (with notice) for inspection
Particular caution is required where employees handle sensitive data, for example in human resources, accounting, or the processing of health data.
Cost Reimbursement by the Employer
The question of cost reimbursement is not comprehensively regulated by statute. However, § 670 BGB (by analogy) establishes the principle that the employer must reimburse expenses that the employee could reasonably consider necessary. In practice, this covers:
- IT equipment (laptop, monitor, keyboard, mouse)
- Office furniture (desk, office chair) for telework stations
- Pro-rata costs for electricity, internet, and heating (on a flat-rate or receipts basis)
- Consumables (printer paper, toner)
Many companies address this through a monthly home office allowance (e.g., EUR 50 to 100). Such an allowance should be clearly regulated in the employment contract or supplementary agreement.
Accident Insurance Coverage: Commuting and Work Accidents
Statutory accident insurance coverage in the home office was expanded by the Works Council Modernisation Act. Since June 2021:
- Work accidents in the home office are insured to the same extent as in the workplace, provided the insured activity is being performed.
- The journey to childcare and back is also covered as a business trip.
- The trip to the kitchen to get a drink is not covered as a business trip unless it is work-related.
The delineation remains difficult in individual cases. The decisive factor is always whether the activity at the time of the accident had a substantive connection with the insured activity.
Tax Aspects: Home Office Allowance
The home office allowance enables employees to claim EUR 6 per day working from home for tax purposes, up to a maximum of EUR 1,260 per year (equivalent to 210 home office days). This allowance applies even where no separate study is available. Those who have a home office that constitutes the centre of their entire professional activity may alternatively deduct actual costs or opt for the annual flat rate of EUR 1,260.
Cross-Border Remote Work in the EU
The question of whether employees may work remotely from another EU country is becoming increasingly relevant. The following aspects must be considered:
- Social security law: Beyond a certain level of work in the country of residence, social security obligations may shift to that country. The Framework Agreement on Cross-Border Telework (effective since July 2023) permits, under certain conditions, up to 49.9% telework in the country of residence without changing social security jurisdiction.
- Tax law: The 183-day rule in double taxation agreements determines when a tax obligation arises in the country of activity.
- Residence law: EU citizens enjoy freedom of movement; special rules apply to third-country nationals.
- Permanent establishment: In extreme cases, regular work from abroad can establish a tax permanent establishment of the employer.
Practical Recommendations for Legally Robust Arrangements
Based on the framework outlined above, the following steps are recommended:
- Develop a home office policy establishing uniform company-wide standards
- Conclude individual supplementary agreements with each affected employee
- Implement a working time recording system that also covers remote work
- Develop a data protection concept for the home office and train employees
- Conduct or update the risk assessment
- Establish transparent cost arrangements (flat rate or individual reimbursement)
- Regularly review the arrangements, particularly in light of legislative changes
Conclusion
Home office and remote work are now an integral part of the modern working world. It is all the more important to carefully observe the legal framework and establish clear contractual arrangements. Employers who act proactively avoid conflicts and create legal certainty for both sides. The team at compleneo is pleased to assist you in drafting individual home office agreements and in the employment law assessment of your existing arrangements.
