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@atz
We have the added headache at work that different regional countries will, after the "end" of COVID cooperation, reimpose their tax rules for WFH. So if you work here but live in Germany, Belgium or France, you have different numbers of days per year you can WFH without having to pay more tax in your country.
As employer we don't have to report it but we DO have to track it because if the employee ever has to provide proof, we have to have it and if they work > 50% of their time from home, they drop out of the local tax/social security/state pension and have to pay it themselves in their country of residence (so HR have to stop taking tax/SS out). It's a nightmare to manage for HR so we're hoping the regional governments are able to figure it out.