I have a home office where I work remotely regularly. Some of the items like chair and keyboard are personal presence.
Wish I had a standing desk, but for now I just stick with the old Ikea desk I've had for years. Though I will say if you're doing video conferencing, get a desk that's solid. Four legs preferably. Mostly because then your screen/webcam/etc don't wobble when you type/touch your desk.
If you do a lot of video calls, invest in a good setup. Get a headset of some kind. They don't have to be fancy, I have a Corsair HS70 wireless set which are relatively cheap - but still WAY better than bluetooth. Get a good camera, Logitech BRIO is super nice if you're willing to spend $150+ for the camera. Lighting is another important aspect, so you're not in a dim hovel. You can do Elgato Key Lights for the expensive route or many cheaper alternatives. Lastly - your background. I got an Ikea pegboard for the wall behind me, I keep it fairly sparse so there isn't too much visual clutter, but I put up a few personal things so people get some feel for my personality (like if they looked at my desk in an office). But I also only have internal calls, I'd keep it basically totally clean if they were external parties.
Make the space comfortable but dedicated to work. Whatever you need to be your best. Personally beyond the video call lights I have one meh lamp - but a south facing window (so lots of sun if I want it). Also I have some sonos speakers so I can keep quiet jazz/lounge music running.