The shift from working in the office to working from home has been a key component in the fight against the COVID-19 pandemic in Germany. Therefore, the federal and state governments took the decision on 19 January 2021 to lay out plans in which companies have to enable their employees to work from home “wherever possible”. However, the share of employees whose work activities are suitable for working from home remains uncertain. “From the employers’ perspective, there is a very high potential for a shift to working from home within the German information economy. About 45 per cent of companies in this sector expect that more than half of their employees have a job that is – in theory – suitable for working from home,” says Dr. Daniel Erdsiek, researcher in the Research Department “Digital Economy” at ZEW Mannheim.