Existence of a domestic permanent establishment at domestic „Home Office” in Austria

LBG Austria - Summary: Where a home office is used on a continuous basis for carrying on business activities for an enterprise and it is clear from the facts and circumstances that the enterprise has required the individual to use that location to carry on the enterprise's business (e.g. by not providing an office to an employee in circumstances where the nature of the employment clearly requires an office), the home office may be considered to be at the disposal of the enterprise". (EAS-Information, Federal Ministry of Finance, Austria, 11/6/2017, BMF-010221/0333-IV/8/2017, valid from 11/6/2017)

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