In my case it works!
Lights work now via Matter. Switches however are not supported yet by homey (as indicated in the How to documentation of Athom):
When adding a matter device in Homey, automatically the hue bridge appeared in the add device screen. After selecting it requested the paring code.
Pairing codes for Matter-compatible accessories can be requested in the Hue app by tapping the plus button in the Settings → Smart Home screen.
