Since the end of the Corona pandemic, mobile work has become the “new normal”. The question of whether work done at the home office of an employee resident in a country different from the employer’s residence state could constitute a permanent establishment for employers has heated up the international tax community. The main controversial issue is whether and under what circumstances an enterprise can be assumed to have sufficient control over its employees’ home offices to deem a permanent establishment to exist both under domestic law and under the provisions of a tax treaty. Currently, reliable case law on home office permanent establishments is not available. Based on recent decisions on the interpretation of the term “fixed place of business” and domestic guidelines issued by some countries on home office permanent establishments, Stefan Bendlinger concludes that an employee’s home should constitute a permanent establishment only in rare and exceptional cases and gives an overview over current international developments and recent case law on the subject.