The municipality giving the tax breaks doesn't want people to work from home. They want people to go to the office so they buy gas and eat at restaurants and dr

The municipality giving the tax breaks doesn't want people to work from home. They want people to go to the office so they buy gas and eat at restaurants and drive up office rent. But the real issue is what happens when the lease runs out. A company that's using its office as "office available" is really "remote, but with an office that we're staffing for tax breaks to offset the cost of the lease we're stuck in". The tax breaks aren't bigger than the lease, so once they're out from under the lease obligation they switch to 100% remote.