25.06.2021

Neue EAS zur Betriebsstätte bei Hilfstätigkeiten im Konzern

Am 1. Juni 2021 veröffentlichte das BMF die EAS 3432 und bestätigte darin seine bisherige Ansicht, dass Tätigkeiten, die ihrer Art nach vorbereitende oder Hilfstätigkeiten darstellen, nur dann zu keiner Betriebsstättenbegründung führen, wenn sie für das eigene Unternehmen ausgeführt werden. Hilfstätigkeiten im Homeoffice Auch die (österreichische) Privatwohnung eines Dienstnehmers kann, sowohl nach nationalem als auch […]

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