Skip to content
OrbitaxOrbitax

Danish Tax Authority Holds Multiple Projects At Same Property do Not Constitute PE Under Tax Treaty with Germany if Not Clearly Continuous

|Treaty Development|Denmark-Germany
Denmark-Germany

The Danish tax authority (SKAT) has published a recent binding ruling concerning whether the time spent on two separate construction projects at the same property should be taken in aggregate for the determination of a permanent establishment (PE) under the Danish-German tax treaty. The binding ruling was sought by a German company that undertook construction projects in Denmark. The first project involved the construction of a horse stable, riding hall, certain roof repairs, and other works…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.