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The most important point in brief:
- The UK tax authorities have presented a practical guide
- It concerns the assessment whether mobile working in the UK establishes a permanent establishment
Guide with clear examples
On 20 June 2023, HMRC published an update of their guide on permanent establishments. It includes examples of the tax treatment of various situations of temporary mobile working in the United Kingdom and focuses on the question of when a fixed place of business exists and the time element of duration that is to be taken into account.
No permanent establishment if mobile working is short-term
The conclusion: short-term mobile working in the UK does not lead to the founding of a permanent establishment in principle. Regular repeated work and coordinated work on projects may be exceptions to this.
The examples in the HMRC guide and the assessment of them reflect overall the various kinds of cases that are also being discussed in other countries.
Mobile working from home
In comparison, working from home in Germany often does not constitute a permanent establishment since Germany tends to base the assessment of whether a permanent establishment exists or not on more formal criteria, such as the question of powers of disposition.
The question will thus remain relevant in UK-German relations since there is no conclusively agreed definition or interpretation of the term ‘permanent establishment’ in the context of mobile working.