Tax Notes International: Revisiting the Home Office PE Issue in Light Of COVID-19 Health and Social Measures

N. Vasilkova, N. Mohan & P.T.F. Schrievers

01 Sep. '22 1 min. Nedelina Vasilkova

Can employees working from home in another country (because of the pandemic) form a permanent establishment (PE)?

Our analysis of the recent Finnish judgement on whether three Finnish marketing employees of a Swedish company working from their homes could create a PE in Finland was published by Tax Notes. The analysis could help companies identify possible PE issues arising from hiring remote sales representatives and marketing employees who work from their homes in a foreign country. Feel free to contact us for any questions.

Nedelina Vasilkova

Nedelina Vasilkova is an associate and applicant member of the Dutch Association of Tax Advisers (NOB)

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