Home office and remote work in Austria

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Thomas Dullinger

Summary: 1. Introduction. 2. Terminology. 3. Implementing home office. 4. Work equipment and reimbursement of costs. 5. Other aspects regarding home office. 6. Collective agreements regarding home office. 7. Terminating home office. 8. Conclusion and evaluation.


Working from home and remote work have been discussed by legal doctrine in Austria since at least the 1990s. Also, working from home and remote work to some degree have been the object of interest in the practice and in a few collective bargaining agreements, to the extent that some specific rules were introduced for this kind of work. However, working from home only became a widespread phenomenon due to COVID-19. With effect from 01.04.2021, Austrian legislation reacted to this development by implementing new provisions regarding “home office”. This essay addresses the most relevant legal aspects of working from home under the old and the new legislative rules, highlighting the achievements and shortcomings of the new legislation.


Remote work, home office, reimbursement of work costs, risks for employer and employee, legal uncertainty