Danish Tax Authority Holds Home Office in Denmark Can Constitute PE for Foreign Employer

The Danish Tax Administration recently published a binding answer from the Tax Council regarding the permanent establishment implications for a German company with an employee working from home in Denmark. The German company hired a sales employee in Denmark who, for personal reasons, did not want to move to Germany nor commute between Denmark and Germany in connection with the work. The company accepted this and agreed that the employee can perform their work from their home in Denmark to t…