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8 thg 5, 2025 · In its decision dated December 18, 2024 (case no. I R 47/21) the German Federal Fiscal Court (Bundesfinanzhof, BFH) had the opportunity to decide on key aspects of a …
According to its own definition, a VAT-taxable permanent establishment is any fixed business establishment or facility serving the activities of the entrepreneur. It must have a sufficient …
29 thg 6, 2025 · Domestic law defines a PE as any fixed business facility serving the corporate purpose. A permanent representative is someone who 'habitually' deals on behalf of the …
If a foreign enterprise earns revenues in Germany from business operations for which it runs a permanent establishment or has appointed a permanent representative here, then these …
29 thg 12, 2017 · A rather difficult question is, at what time “ doing business in Germany ” becomes a permanent establishment. According to German law, a permanent establishment …
3 thg 1, 2024 · The German Ministry of Finance (MOF) released updated guidance dated 5 February 2024, relating to the criteria for a permanent establishment (PE) as generally defined …
23 thg 2, 2024 · But when does working from home end up creating a permanent establishment? The German tax authorities addressed this question for the first time in their revised version of …
28 thg 11, 2024 · When foreign companies engage in business activities in Germany, it is crucial to understand when these activities constitute a Permanent Establishment (PE) under the …
29 thg 6, 2025 · Gain a clear understanding of when a foreign company's activities in Germany create a taxable presence and the framework used for its taxation. A foreign company’s …
27 thg 11, 2023 · How is a Permanent Establishment Defined in Germany? Permanent Establishment and Fixed Business Facility for Service Providers in Germany: A foreign …
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