I have thought about this issue for quite some time but have not found an answer, yet. The common :lanes tagging does not work as reverting the way’s directions is currently not supported by any editor software and I am not sure if it is even possible to implement it as we end up with different rules depending on the highway value.
For simple cases my solution would be access tags like foot:right=designated and bicycle:left=designated but complex situations with more than two lanes are a problem. How can I tag a way with bicycle lanes per direction and a foot lane in between or at both sides? Here I used :lanes tagging with :backward and :forward for two cycle lanes (one for each direction) and a foot lane on one side but I am not 100% satisfied.