{"id":9489,"date":"2024-10-16T13:15:00","date_gmt":"2024-10-16T11:15:00","guid":{"rendered":"https:\/\/it-landgraf.de\/?p=9489"},"modified":"2024-10-16T17:39:02","modified_gmt":"2024-10-16T15:39:02","slug":"bmf-positions-itself-on-the-remote-working-permanent-establishment","status":"publish","type":"post","link":"https:\/\/it-landgraf.de\/en\/bmf-positions-itself-on-the-remote-working-permanent-establishment\/","title":{"rendered":"BMF POSITIONS ITSELF ON THE REMOTE WORKING PERMANENT ESTABLISHMENT"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-httwvi-20a1e912e5d011a12c8f831a96317322\">\n.avia-section.av-httwvi-20a1e912e5d011a12c8f831a96317322{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/it-landgraf.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-httwvi-20a1e912e5d011a12c8f831a96317322 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9489'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-ggd07y-d9bdcbcded4488a3222d8b25a29e27be main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9489'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-du1ike-360b55b0a13b622108afdb12cdcd87d8\">\n.flex_column.av-du1ike-360b55b0a13b622108afdb12cdcd87d8{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-du1ike-360b55b0a13b622108afdb12cdcd87d8 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m2c0xiph-0490459dba0b6de6b29a26d002c9fe67\">\n#top .av-special-heading.av-m2c0xiph-0490459dba0b6de6b29a26d002c9fe67{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m2c0xiph-0490459dba0b6de6b29a26d002c9fe67 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m2c0xiph-0490459dba0b6de6b29a26d002c9fe67 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m2c0xiph-0490459dba0b6de6b29a26d002c9fe67 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>16. October 2024\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >BMF POSITIONS ITSELF ON THE REMOTE WORKING PERMANENT ESTABLISHMENT<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-byuqy6-af3e0560c8bd3feffae333777d80364a\">\n.flex_column.av-byuqy6-af3e0560c8bd3feffae333777d80364a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-byuqy6-af3e0560c8bd3feffae333777d80364a av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-m2c0y27t-7f708408cb4fd9a7013271fcb96c27ea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In the opinion of the BMF, remote working by employees does not regularly lead to the establishment of a permanent establishment. This is due to the fact that there is generally no power of disposal for tax purposes. However, as the tax authorities do not exclude remote working as a permanent establishment in every case, an individual assessment must be made for the purposes of tax risk minimization and compliance as to whether the specific remote working activity is to be considered a permanent establishment.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b1m48u-a0d0c7def2435af60baca3ee205089c0\">\n.flex_column.av-b1m48u-a0d0c7def2435af60baca3ee205089c0{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-b1m48u-a0d0c7def2435af60baca3ee205089c0 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-m2c11iiw-001acdf800359221aa8ba1dfb7a750f8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Introduction<\/h2>\n<p>Since the start of the coronavirus pandemic in particular, more and more employees have taken advantage of the opportunity to work remotely from home (\u201cremote working\u201d). This trend is being reinforced by the shortage of skilled workers and increasing digitalization. However, remote working also has tax consequences. In the area of international tax law, remote working &#8211; and thus, for example, the employee&#8217;s own home &#8211; can constitute a permanent establishment of the employer. The German Federal Ministry of Finance (BMF) recently issued an administrative letter on the question of the conditions under which such remote working constitutes a permanent establishment.<\/p>\n<h2>II. General requirements for establishing a permanent establishment<\/h2>\n<h5>1. General clause of \u00a7 12 sentence 1 AO<\/h5>\n<p>The concept of a permanent establishment is regulated in national law in \u00a7 12 AO (German Fiscal Code). According to the general clause of \u00a7 12 sentence 1 AO, a permanent establishment is any fixed place of business or facility that serves the activity of the company.<br \/>\nA business establishment is any physical object or group of physical objects that are suitable for serving the activity of the company. There must therefore be a certain relationship between the business equipment or facility (as a sub-form of business equipment) and the business.<br \/>\nA business facility or installation is \u201cfixed\u201d if there is a permanent connection to a specific part of the earth&#8217;s surface. It is not necessary to be firmly anchored to the ground; it is sufficient if the business facility is located at the same place (e.g. a newspaper stand or market stalls) for at least a certain period of time (e.g. regularly for a few hours).<br \/>\nWith regard to the permanent connection to the earth&#8217;s surface, it is also necessary for the entrepreneur to have more than temporary power of disposal over the business equipment or facility. Ownership under civil law is not required for the criterion of \u201cpower of disposal\u201d. Rather, rent, lease or gratuitous transfer are sufficient, for example, provided that the entrepreneur is granted a legal position that cannot be easily withdrawn without his involvement. Mere shared use is therefore not sufficient to establish a permanent establishment.<\/p>\n<h5>2. Individual cases of \u00a7 12 sentence 2 AO<\/h5>\n<p>\u00a7 12 sentence 2 AO contains examples of which facilities are considered permanent establishments. This includes, in particular, the management permanent establishment. If the management of a foreign company is carried out from Germany, this regularly constitutes a permanent establishment in Germany. Vice versa, this applies to outbound cases.<br \/>\nWarehouses, branch offices or workshops can also constitute a permanent establishment in accordance with the standard examples in \u00a7 12 sentence 2 AO.<\/p>\n<h5>3. Law of agreement<\/h5>\n<p>In cross-border situations, so-called double taxation agreements (DTAs) often apply, which take precedence over national law. Double taxation agreements generally contain an independent definition of a permanent establishment. This differs from the national definition of a permanent establishment in accordance with \u00a7 12 AO and must therefore be assessed independently. According to Art. 5 para. 1 OECD-MA, a permanent establishment is a fixed place of business through which the business activities of an enterprise are wholly or partly carried on. Art. 5 para. 2 OECD-MA contains standard examples of a permanent establishment (e.g. management establishment, branch office, branch).<\/p>\n<h2>III. Remote working as a permanent establishment<\/h2>\n<p>In order to establish the existence of a permanent business establishment, the existence of a fixed place of business is a prerequisite under both treaty law and national law. These terms are largely to be interpreted identically.<br \/>\nAn employee&#8217;s home constitutes such a fixed place of business. It is irrelevant that the workplace rotates within the home (e.g. first working in the office room, then in the living room).<br \/>\nHowever, the criterion of \u201cpower of disposal (<em>Verf\u00fcgungsmacht<\/em>)\u201d is questionable.<\/p>\n<h5>1. DBA &#8211; Convention law<\/h5>\n<p>Under convention law, the employer&#8217;s power of disposal over the employee&#8217;s private premises is generally denied (according to the OECD model commentary). Other rules should only apply if<\/p>\n<ul>\n<li>the remote working is permanently used for the performance of the entrepreneur&#8217;s business activities and<\/li>\n<li>the employer requires the employee to use the premises for the performance of the company&#8217;s business activities in accordance with the actual circumstances.<\/li>\n<\/ul>\n<p>Accordingly, a remote working permanent establishment only exists if the employee is de facto forced to work remotely as no other workplace is available. However, under tax treaty law, the literature sometimes already assumes a remote working permanent establishment if the activity is carried out permanently in the home office (see Peter\/Hierl, DStR 2024, 1394 (1396)).<\/p>\n<h5>2. National law<\/h5>\n<p>According to the prevailing literature and the established case law of the BFH, remote working does not regularly lead to a permanent establishment. The reason for this is that the employer lacks the power of disposal.<br \/>\nThe BMF has now also taken a similar position in its letter dated 5 February 2024, meaning that the tax authorities do not &#8220;generally&#8221; want to see a permanent establishment in the case of remote working. This applies even if the employer assumes the costs associated with remote working. Furthermore, according to the BMF, it is irrelevant whether the employee has another workplace available or not. A permanent establishment should not even exist if the employer as tenant concludes a rental agreement with the employee as landlord for the premises in which the remote working is carried out; however, this does not apply if the employer is entitled to use the premises for other purposes. Overall, the BMF therefore takes a very generous, namely restrictive, view with regard to the existence of a permanent establishment in the case of remote working. The reason given by the tax authorities is the employer&#8217;s lack of power of disposal over the employee&#8217;s remote working premises.<\/p>\n<h2>IV. Conclusion<\/h2>\n<p>In the opinion of the tax authorities, remote working does not regularly lead to a permanent establishment of the employer. As a result, in the case of inbound cases, Germany regularly does not exercise a (national) right of taxation. In the case of outbound cases, the tax authorities also do not assume a foreign permanent establishment and therefore also tax the income resulting from remote working in accordance with the global income principle &#8211; unless a DTA prevents this.<br \/>\nDespite the BMF&#8217;s position on remote working as a permanent establishment, a permanent establishment cannot be ruled out from the outset in all cases, as the tax authorities only \u201cgenerally\u201d do not want to assume a permanent establishment. In order to avoid tax risks and also with regard to tax compliance, it should therefore be carefully examined &#8211; initially using the criteria specified in the BMF letter &#8211; whether the remote working activity constitutes a permanent establishment.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8tbdvy-94528fd55db0f0f915083d5f4f472fe8\">\n.flex_column.av-8tbdvy-94528fd55db0f0f915083d5f4f472fe8{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8tbdvy-94528fd55db0f0f915083d5f4f472fe8 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter 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itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/p>\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/mergers-acquisitions\/\">Mergers &#038; Acquisitions (M&#038;A)<\/a><\/li>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/p>\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/corporate-law\/\">Corporate Law<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4e12pa-3f9c521363d2e68e3d89135cfc5ccd07\">\n#top .hr.hr-invisible.av-4e12pa-3f9c521363d2e68e3d89135cfc5ccd07{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-4e12pa-3f9c521363d2e68e3d89135cfc5ccd07 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span 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alpha units'><div class='post-entry post-entry-type-page post-entry-9489'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In the opinion of the BMF, remote working by employees does not regularly lead to the establishment of a permanent establishment. This is due to the fact that there is generally no power of disposal for tax purposes. However, as the tax authorities do not exclude remote working as a permanent establishment in every case, [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[250],"tags":[],"class_list":["post-9489","post","type-post","status-publish","format-standard","hentry","category-2024-q3-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/comments?post=9489"}],"version-history":[{"count":6,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9489\/revisions"}],"predecessor-version":[{"id":9497,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9489\/revisions\/9497"}],"wp:attachment":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/media?parent=9489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/categories?post=9489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/tags?post=9489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}