Many companies (where I live) provided the option of moving company office (chair, desk, monitor .. etc) to the employees' apartments, and most of these companies pay moving fees as well. I personally have an office already, so I didn't need that. Some other companies [3] gave Cash Bonus to help people.

In EU, I have seen different opinions on who should pay for home office. In Germany, some entities pushed to introduce *WFH Tax* for those who work remotely (those who work from home need to pay a fee/tax), you can read more details here [1][2]. In Switzerland, the government asked companies to pay a share of rent for employees working from home[4].

[1]: https://www.cnbc.com/2020/11/12/deutsche-bank-proposes-a-5pe... [2]: https://www.bbc.com/news/business-54876526 [3]: https://www.bbc.com/news/technology-57750142 [4]: https://www.swissinfo.ch/eng/court-decision_companies-must-p...

In the US, if you devote the space entirely to work, you can at least take the fair market value of that space as a tax deduction.

Not if you are an employee. https://turbotax.intuit.com/tax-tips/small-business-taxes/th...

Hmm, that's disappointing.

So the edit would be: In the US, if you devote the space entirely to work as an employee, you pay for it.