DBA-Anwendungsprobleme bei Homeoffice-Tätigkeiten in Deutschland, Liechtenstein, Österreich und der Schweiz

From March 17^th to March 18^th, 2023, the D-A-CH Tax Congress was held in Vienna. Under the moderation of Michael Lang, representatives of the D-A-CH tax administrations – Bernhard Canete (Liechtenstein), Pascal Duss (Switzerland), Silke Bruns (Germany) and Sabine Schmidjell-Dommes (Austria) – discussed problems in recent tax treaty practice. This contribution summarizes the main points of discussion and particularly focuses on recent issues of the attribution of taxing rights regarding home office activities.