Working from home becomes teleworking - what to consider from 2025

With the Teleworking Act, which came into force on January 1, 2025, the legislator is expanding the options for structuring teleworking. Gaps between current practice and the legal situation are being closed:

Home office, which only provided for work to be carried out at home, is becoming a legally differentiated form of teleworking.

Teleworking includes all work that is regularly performed outside the company premises using information and communication technology. This includes

• the employee's home or residence (main and secondary residence),
• Premises of close relatives,
• Coworking spaces or other places such as cafés.

Agreement

The exercise of teleworking must still be agreed in writing. This agreement can also be made in electronic form (e. g. By e-mail or company IT tools). A signature is not mandatory.

Neither employers nor employees have a legal right to teleworking - you decide whether and how teleworking is possible in your company.

In principle, companies are obliged to provide the necessary digital work equipment (e. g. Laptop, software, internet access). Alternatively, it can be agreed that employees use their own resources. In this case, the reasonable and necessary costs must be reimbursed. Flat-rate compensation is also possible.

The right of both parties to terminate the teleworking agreement remains unchanged: it can be terminated for good cause with one month's notice to the last day of a calendar month. In addition, time limits or specific termination regulations can be agreed individually.

Path protection

Under accident insurance law, a distinction is made between Teleworking in the narrower sense (e. g. Home office in the main or secondary residence or in the homes of relatives/coworking spaces near the place of residence) and Teleworking in the broader sense (e. g. Places away from the place of residence). As a result, the accident insurance coverage was extended.

Data protection

The same data protection regulations apply to teleworking as to office-based work. Clear guidelines and concepts for data processing and security, the safekeeping of access data, devices and data carriers are necessary not only, but especially when employees use their own work equipment.

Practical tips for companies

• Review and adaptation of existing Employment contracts
• Creation of a teleworking guideline: Define clear framework conditions for working hours, work locations and accessibility.
• Cost management: Clarify whether and how work equipment will be provided or any costs reimbursed.
• Data protection concept: Create a solid foundation for data security and document obligations.
• Tax options: Take advantage of the teleworking allowance regulations.

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