Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Steuerlicher Nexus durch „digitale Nomaden“ und der Unsinn der Homeoffice-Betriebsstätte
Tax Nexus due to “Digital Nomads” and the Folly of Home Office Permanent Establishments
A changing working environment based on digitalization has supported hybrid working. Employees are no longer required to work only at their traditional workplace at a company's headquarters, but can work from any place where a power socket, a laptop, a cell phone, and Wi-Fi are available. The impact of the COVID-19 pandemic and unprecedented restrictions on travelling and international assignments have reinforced this development and triggered a sustaining change in business behavior. If individuals dependent on an enterprise perform their work in countries other than the residence country of their employer the question arises whether such “digital nomads” could create a nexus in the source state by constituting a permanent establishment for the enterprise and thus trigger corresponding tax obligations. In this article, Stefan Bendlinger argues that this should not be the case.
I. Digitale Nomaden post COVID-19
Hybride Arbeitsmodelle im Sinne einer Aufteilung der Arbeitszeit auf verschiedene Orte, indem Tätigkeiten entweder am angestammten Arbeitsplatz, in den eigenen vier Wänden (im Homeoffice), während des Reisens, im Urlaub, oder an anderen Orten, die sich für die unternehmerische...