Finland did that even simpler more than 50% of work days you get 750€. Ofc, hard part is to calculate 50% of your internet bill. And then any technology you buy for remote work. Not chair, desk or lamps though, those are in the room part...

Thankfully(\s), they are simplifying it even further next year and removing whole thing. Now you only get to deduct money if you actually rent an office...