For several years now, the conditions under which an employee’s home constitutes a permanent establishment for the company have been the subject of debate between academics, professionals, and tax administrations. So far, a related and increasingly trendy topic has not been addressed, namely co-working spaces and their impact on the establishment of PEs. Bernhard Häusler analyzes under which circumstances a co-working space can lead to a permanent establishment in Austria and how this can be avoided.
