The new home office directive will apply from October 1, 2020. The Home Office Act came into force on April 1, 2021.
The current version of the policy on home office published in October 2020 had to be adapted to the legal requirements in a few points.
The updated policy was adopted at the meeting of the Rectorate on May 4, 2021.
You can find them on the VR Personal & Gender/Human Resources page (login required; Status: September 8, 2021).
Information on flexitime, company agreement etc. This information is currently only available in German.
FAQ (Status: September 8, 2021)
AK and ÖGB information page: https://jobundcorona.at/ (Status: October 1, 2021)
German only! FAQ of the BMF on the topic of home office for employee tax assessment: https://www.bmf.gv.at/public/top-themen/home-office-pauschale.html (as of 15.12.2021)