Denmark has published a binding answer from the Tax Council dated 29 September 2020, which is given in response to a request from a German company seeking confirmation that their employee working from home in Denmark would not lead to the creation of a permanent establishment. The employee is employed as the head of sales and business development and according to the employment contract is primarily responsible for sales-related and customer-related tasks, including marketing and tendering activities as well as strategic sales of products. As per the employment contract, both the company's office in Germany and the Employee's home are...