With EAS 3415, the Austrian Ministry for Finance adapted its interpretation of Art 5 OECD MC regarding the creation of a permanent establishment by home office agreements. According to the Ministry, legal authority to dispose of the employee’s home is not necessary for the assumption of a permanent establishment. It is – under certain conditions – sufficient that the employer and the employee agree that the employee uses his or her home on a regular basis for work for the employer. Bernhard Häusler analyzes the impacts of this interpretation on home office agreements that are not in the main interest of the enterprise, but mainly in the interest of the employee.
