New Express Reply Service ruling (EAS): Austrian Ministry of Finance (BMF) denies home office PE if the employer does not require the use of the home office

Recently, the BMF published a new EAS ruling 3445 in which it denied the qualification of a home office as a permanent establishment (PE) because working in the home office was not required by the employer. Circumstances A person residing in Austria is employed at a German-based managing holding company’s accounting department. The person permanently […]