I suspect that was a proposition from some out of touch internal bank junior who had no idea how badly that would go down with the general public let alone the whole "bringing the employer into disrepute" aspect.
Well, the article speaks of "Deutsche Bank strategists" and "experts", and it is Deutsche Bank Research that made the suggestion. Digging further, the person who made the suggestion is a "Macro Strategist" doing "Macro Research", certainly not just a junior.
https://www.dbresearch.com/PROD/RPS_EN-PROD/PROD000000000051...
there are countless articles to be found about this if you just look for anything like "working from home tax deutsche bank", for example:
https://www.dw.com/en/deutsche-bank-proposal-to-levy-income-...
https://www.cnbc.com/2020/11/12/deutsche-bank-proposes-a-5pe...