May 17, 2022, 5:00 AM
The Danish Customs and Tax Administration May 12 posted on-line Tax Board Binding Answer No. SKM2022.250.SR, explaining the taxation of a house workplace as a everlasting institution (PE) underneath the 1995 DTA with Germany. A German registered firm employed a Danish resident worker to carry out particular duties and duties associated to the corporate’s operations in Denmark. The worker carried out these duties from his residence. The firm inquired as as to if the worker was taxable as a PE in Denmark. The tax board upheld the tax company’s opinion, explaining that the: 1) gross sales worker’s dwelling workplace is taxable as a PE …