The original text in German may be found in the Official Gazette: https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2021_I_61/BGBLA_2021_I_61.html

Employers may reimburse up to EUR 3.– per day of ‘home office ‘ work (for a maximum of 100 days per year), and such payments are exempt from personal income tax. In addition, employees may deduct up to EUR 300.– per year for acquisition of ergonomic chairs and furniture.

The information provided in this summary is neither intended, nor should be construed as legal advice.  For more information or guidance that you may require on the new ‘home office’ regulations, and potential negotiation of related agreements or shop agreement with employees or employee representatives, please contact Bert Ortner or your customary relationship professional at KNOETZL.