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PE Watch | Latest developments and trends, September 2024

|Tax Alerts, Legislation & Policy, Le ...|United States, Denmark, Netherlands, Sin ...
United States, Denmark, Netherlands, Singapore

PE rulings

CEO working from home in Denmark creates a PE

On 2 September 2024, the Danish Tax Board issued binding ruling SKM2024.432.SR, concluding that a Swedish company had established a permanent establishment (PE) in Denmark due to its Chief Executive Officer's (CEO) working partially from home in Denmark.

The CEO, a Danish resident, works from a home office in Denmark 40% of the time, with the r…

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