In the US, it was always borderline unless it was really dedicated space--which it isn't for the vast majority of people--and going into an office wasn't an option. My tax guy always counseled me against taking a deduction because he said it was a red flag. Opinions may vary of course.

In any case, my understanding is that relatively recent tax law changes make it even less applicable for most people.

Not sure what you are implying. Some monetary incentive is of course nice, even though I am not sure why the office I use for my employer should be subsidized by the taxpayer.

Anyway, I doubt that compensation would be enough to move to another apartment that does have an extra room which can be used for an office (for each member of the household, if needed).

> am not sure why the office I use for my employer should be subsidized by the taxpayer.

Maybe because when you are working from home, you are not commuting and incurring costs on the road network, public transportation, pollution, etc.

> I doubt that compensation would be enough to move to another apartment

Probably not. But if you knew this was the case, you might get a bigger apartment next time you do move, in order to save yourself the commute time, if nothing else.

Although it's mostly small potatoes stuff, there are a number of employment-related expenses that are tax deductible: uniforms, professional dues, subscriptions, etc.