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@atz
We have an "average 30%" policy (majority of staff are totally fine with it) and leave it up to the staff to work things out. I have one team who just come in for 1 week in 3, others who do a day or two a week etc.
The biggest problem we're getting is from people who WANT to return to the office but we have a couple of anti-vaxxers. Not unreasonably, the staff who have long-term health issues (or are shielding those with them) are not keen to mingle with the others. At the moment it's not too bad as the surrounding countries have extended the emergency tax legislation but once that ends, people MUST return to the office or they'll end up paying more tax or even falling out of our social security system (>50% work outside the country means you're not eligible).
Real minefield of personal rights to negotiate...