PE rulingsCEO working from home in Denmark creates a PEOn 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 remaining 60% spent at the company's offices in Sweden. While the company's overall management remains based in Sweden, the CEO performs key management duties for the Swedish company from Denmark.The Danish Tax Board confirmed that the...