PE developments in response to COVID-19Germany – AustriaOn 18 June 2021, the German Ministry of Finance published a new mutual agreement with Austria on their 2000 tax treaty. The mutual agreement addresses frontier workers and replaces the mutual agreement signed in January 2021. The latest mutual agreement includes a section on the application and interpretation of Article 5(1) of the treaty (fixed place of business) with respect to home office permanent establishments (PEs). Accordingly, employees carrying out their activity in their home office solely as a result of the pandemic will generally not constitute a home office PE for their employers.The mutual...