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==History==
Before the 19th century, and the spread of the [[
Beginning in the mid-1980s, the advent of the [[personal computer]] and [[fax machine]], plus breakthroughs in [[telecommunications]], created opportunities for office workers to decentralize. Decentralization was also perceived as benefiting employers in terms of lower overheads and potentially greater productivity.
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Technology has also created a demand for [[homesourcing|larger businesses to employ individuals who work from home]]. Sometimes these people remain as independent businesspersons, and sometimes they become employees of a larger company.
The small office home office has undergone a transformation since its advent as the [[Internet]] has enabled anyone working from a home office to compete globally. Technology has made this possible through [[email]], the [[World Wide Web|World-Wide Web]], [[e-commerce]], [[videoconferencing]], [[remote desktop software]], [[Virtual private network|VPN]], [[
In many countries, a home office can be claimed as a tax deduction only if office space and supplies are not provided by a corporate office.<ref>{{Cite web|title=Steuertipp Nr. 28|url=https://www.bdo.ch/de-ch/publikationen/fachartikel/nl/steuertipp-nr-28-homeoffice-und-steuern|access-date=2021-04-14|website=www.bdo.ch|language=de}}</ref><ref>{{Cite web|last=tagesschau.de|title=Steuererleichterung: Bis zu 600 Euro fürs Homeoffice|url=https://www.tagesschau.de/wirtschaft/steuer-homeoffice-pauschale-101.html|access-date=2021-04-14|website=tagesschau.de|language=de}}</ref><ref>{{Cite web|title=Steuererklärung: Das gilt fürs Homeoffice|url=https://www.ey.com/de_de/tax/steuererklaerung-das-gilt-fuers-homeoffice|access-date=2021-04-14|website=www.ey.com|language=de-DE}}</ref>
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* [[Nomad worker]]
* [[Outsourcing]]
* [[Remote work]]
* [[Study (room)]]
* [[Telecentre]]
* [[Telecottage]]
* [[Virtual assistant (occupation)|Virtual assistant]]
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