[cutitout]

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...

[Mauricebranagh]

Certainly was behaving as one or maybe the German banking / & regulators are just that arrogant.