Germany, I have to admit that this cannot be concluded from my online times.
These boundaries are actually a mix out of laws, wage agreements, claims of the local work council and some overreaction of HR folks.
Some years ago we did not even capture the time, then HR folks thought they get cheated and forced all to use the attendance clock, soon after 2 bigger projects most of us had hundreds of over hours and HR wanted to convince the people that a good portion of this time is anyway covered by the salary and the silently expected. Work council disagreed and all hours got parked, not seen for years, then they appeared again (somehow an IT fault). Now we have the strict rules which just leads to the fact that we have to buy externals, which is actually cash out.
I already predict the next swing.