07.04.2025

Ein Blick auf multinationale Unternehmensstrukturen: Neuerungen zum Betriebsstättenbegriff

Am 11. März 2025 hat das Bundesministerium für Finanzen (BMF) den Wartungserlass 2025 zu den Verrechnungspreisrichtlinien 2021 (VPR 2021) veröffentlicht. Dieser enthält bedeutende Neuerungen und Klarstellungen zur abkommensrechtlichen Betriebsstätte. Fortentwicklung des Konzepts der Homeoffice-Betriebsstätte Das Konzept der Homeoffice-Betriebsstätte wurde insofern einiges klarer, als es entsprechend der letzten EAS 3445 fortgeführt wird. In den VPR […]

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07.11.2023

Neue EAS: BMF verneint Homeoffice-Betriebsstätte bei „Nicht-Verlangen“ von Homeoffice-Tätigkeit seitens der Arbeitsgebenden

Vor kurzem veröffentlichte das BMF eine neue EAS 3445 und verneinte aufgrund des „Nicht-Verlangens“ der Homeoffice-Tätigkeit seitens der Arbeitsgebenden das Vorliegen einer Homeoffice-Betriebsstätte. Sachverhalt: Eine in Österreich ansässige Person ist im Rechnungswesen einer in Deutschland ansässigen geschäftsleitenden Holding AG beschäftigt. Sie arbeitet dauerhaft drei Tage in der Woche in den Räumlichkeiten der AG in […]

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