The ‘Home Office Act’ (the ‘Act’) entered into force on April 1, 2021. 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 ‘Home Office’ means that the employee works his job at the employee’s (or a close relative’s) private residence (including vacation homes), but excluding co-working spaces, hotel rooms, cafeterias, parks…