Home Office and Mobile Working -- Employment Law Framework 2026

Hybrid Working as the New Normal

The world of work has changed fundamentally since the COVID-19 pandemic. What started as an emergency solution is now established practice: hybrid working models that combine office presence with home office and mobile working have become widespread across the economy. According to current surveys, around 40 per cent of employees in Germany work from home at least part of the time.

For employers, this development brings significant legal challenges. The employment law framework is complex and spread across multiple statutes and regulations. This article provides a comprehensive overview of the key rules in 2026.

Definitions: Home Office, Telework and Mobile Working

Telework under the Workplace Ordinance

The German Workplace Ordinance (ArbStättV) defines telework stations as permanently established computer workstations in the private premises of employees (section 2(7) ArbStättV). The key characteristics are:

• Fixed workplace: The employer has provided and installed the necessary equipment (furniture, work equipment, communication facilities).
• Contractual agreement: The conditions of telework are set out in the employment contract or a separate agreement.
• Weekly working hours: The weekly working hours at the telework station are agreed.

Mobile Working

Mobile working is more flexible and not tied to a fixed location. Employees can work from various places -- be it from home, a café or while travelling. The strict requirements of the Workplace Ordinance regarding workplace design generally do not apply in full.

Home Office as a Hybrid Concept

The term home office is colloquially used for both variants. In employment law practice, it is advisable to distinguish clearly between telework and mobile working, as the legal consequences differ significantly.

The Home Office Agreement: Core of the Framework

Minimum Content Requirements

A carefully drafted home office agreement is the foundation for a legally compliant working model. The following points should be covered:

• Type of activity: Which tasks may be performed from home? Are there tasks that require physical presence?
• Scope: How many days per week may be worked from home? Are there mandatory office days?
• Working hours: Do regular working hours apply, or are flexible time windows permitted? How is working time recorded?
• Availability: During which periods must the employee be reachable?
• Equipment: Who provides the technical equipment? How are costs for internet, electricity and furniture handled?
• Data protection: What measures must be taken to protect trade secrets and personal data?
• Revocation: Under what conditions may the employer revoke the home office arrangement?
• Right of access: Does the employer have the right to inspect the home workplace?

Works Council Co-Determination

The introduction of home office arrangements is regularly subject to co-determination by the works council:

• Section 87(1) no. 2 BetrVG: Start and end of daily working hours -- the distribution of working time between office and home office is subject to co-determination.
• Section 87(1) no. 6 BetrVG: Introduction and use of technical devices capable of monitoring employees -- this also covers IT systems used in the home office.
• Section 87(1) no. 7 BetrVG: Regulations on health and safety -- this concerns the ergonomic design of the home workplace.
• Works agreement: In practice, it is advisable to conclude a comprehensive works agreement on home office and mobile working that uniformly regulates the key issues.

Workplace Ordinance: Obligations for Telework Stations

Risk Assessment

For telework stations within the meaning of the ArbStättV, the employer must carry out a risk assessment (section 3 ArbStättV). This covers:

• Workplace ergonomics: Screen, desk, chair and lighting must meet ergonomic requirements.
• Room climate: Adequate ventilation and lighting must be ensured.
• Screen work: The specific requirements of Annex 6 ArbStättV (screen workstations) must be observed.
• Psychological stress: Psychological hazards from isolation, blurring of boundaries or lack of separation between work and private life must also be considered.

Practical Implementation

Conducting the risk assessment at the home workplace is practically challenging as the employer does not have unrestricted access to the private home. Common approaches include:

• Questionnaire-based self-assessment: The employee completes a standardised questionnaire on their workplace situation.
• Photo or video documentation: The employee visually documents their workplace.
• Virtual inspection: A video conference walkthrough enables a joint assessment.
• On-site inspection: With the employee's consent and respecting their privacy.

Occupational Health and Safety and Working Time Act

Working Time Recording

The Working Time Act (ArbZG) applies without restriction in the home office. Employers must ensure that:

• Maximum working time: The daily working time of eight hours (with exceptions up to ten hours) is not exceeded (section 3 ArbZG).
• Rest periods: An uninterrupted rest period of at least eleven hours is observed between two working periods (section 5 ArbZG).
• Breaks: A break of at least 30 minutes is granted for working time exceeding six hours (section 4 ArbZG).
• Sunday and public holiday rest: The employment restrictions on Sundays and public holidays are observed (sections 9, 10 ArbZG).

Following the Federal Labour Court's decision of September 2022, employers are required to introduce a working time recording system. In the home office, this means:

• Digital time recording: Use of software solutions or apps to record the start, end and duration of daily working time.
• Trust-based working hours: Even with trust-based arrangements, working time must be recorded -- though the recording may be delegated to the employee.
• Retention obligation: Records must be kept for at least two years (section 16(2) ArbZG).

Right to Disconnect

An increasingly important topic is the right to disconnect:

• Current legal position: A statutory right to disconnect does not yet exist in Germany. However, the EU Commission has announced a draft directive.
• Employer's duty of care: The employer's duty of care already means that employees generally need not be available outside agreed working hours.
• Works agreements: Many companies proactively regulate availability in works agreements to prevent the blurring of work boundaries.

Statutory Accident Insurance in the Home Office

Insurance Coverage Since the 2021 Reform

The Works Council Modernisation Act of 2021 aligned accident insurance coverage in the home office with that in the workplace (section 8(1) SGB VII). The key provisions:

• Insured route: The route from bed to the home workplace is insured as a work-related journey, as are routes within the home connected with professional activity.
• Journey to childcare: The route to the children's care facility is also insured if it is connected with insured activity in the home office.
• Distinction: Purely private activities -- such as going to the kitchen to prepare food for the family -- are not insured. The distinction between professionally and privately motivated actions is often difficult in individual cases.

Reporting Obligations and Prevention

• Accident report: The same reporting obligations apply to work accidents in the home office as to those in the workplace (section 193 SGB VII).
• Prevention: The employer also has an obligation in the home office to take measures to prevent occupational accidents and diseases (section 21 SGB VII).

Data Protection and Information Security

GDPR Requirements in the Home Office

Data protection places particular demands on employers and employees in the home office:

• Technical measures: Encryption of data transmission (VPN), secure passwords, automatic screen lock, up-to-date software updates.
• Organisational measures: Lockable room or cabinet for confidential documents, clean desk policy, prohibition of using private devices for work purposes (unless a BYOD policy is implemented).
• Training: Regular awareness-raising among employees about data protection risks in the home office, particularly regarding phishing, social engineering and the secure handling of personal data.
• Impact assessment: Where employees process personal data in the home office on behalf of the employer, this must be taken into account in the data protection impact assessment.

Protecting Trade Secrets

The Trade Secrets Act (GeschGehG) requires appropriate confidentiality measures. In the home office context, this means:

• Confidentiality agreement: The home office agreement should contain an express obligation to maintain trade secrets.
• Technical protection: Access restrictions, encrypted storage and secure communication channels.
• Physical protection: Confidential documents must not be accessible to third parties (including family members).

Cost Reimbursement and Tax Aspects

Obligation to Cover Costs

The question of cost reimbursement in the home office requires differentiated consideration:

• Work equipment: The employer is generally obliged to provide the equipment necessary for work (section 670 BGB by analogy). This includes computer, monitor, keyboard, mouse and, where appropriate, printer.
• Ongoing costs: There is no uniform case law on the assumption of ongoing costs (electricity, internet, heating). A flat-rate cost contribution is common and advisable.
• Furniture: For a permanent telework station, the provision of ergonomic furniture (desk, office chair) may also be required.

Home Office Flat Rate

The tax home office flat rate has been permanently established in income tax law since 2023:

• Amount: 6 euros per day, up to a maximum of 1,260 euros per year (corresponding to 210 home office days).
• Condition: The professional activity is predominantly carried out in the home.
• No separate office required: The flat rate can also be claimed if no separate office is available.
• Alternative: Those who have a home office that constitutes the centre of their professional activity may deduct the actual costs in full as income-related expenses.

Liability and Insurance Issues

Liability for Damage to Work Equipment

• Employer's property: For work equipment provided by the employer, the general principles of employee liability apply. The employee is only fully liable in cases of intent and gross negligence.
• Private devices: Where private devices are used for work purposes (BYOD), a clear liability arrangement should be agreed.

Liability Insurance

• Commercial liability: The employer's commercial liability insurance should also cover damage caused by employees in the home office.
• Personal liability: The employee's personal liability insurance typically does not cover damage to employer property.

Conclusion: Clear Rules Create Legal Certainty

Home office and mobile working are here to stay. For employers, it is crucial to understand the legal framework and to shape it proactively. The key recommendations:

• Document agreements: A written home office agreement or works agreement is the foundation for legal certainty.
• Take occupational safety seriously: The risk assessment and compliance with the Working Time Act apply equally in the home office.
• Ensure data protection: Technical and organisational measures must be adapted to the specific risks of the home office.
• Regulate costs fairly: A transparent cost arrangement avoids conflicts and provides planning certainty.
• Review regularly: The legal landscape continues to evolve. Existing agreements should be regularly reviewed for currency.

At compleneo, we provide comprehensive advice to employers on the legally compliant structuring of home office and mobile work models. From drafting individual home office agreements to reviewing works agreements and training your managers -- we support you with practical, solution-oriented guidance.