An analysis by Tax Partner AG
As soon as a PE is set up in an intercantonal or international relationship, the associated allocation of profit taxation must be addressed. If a home office constitutes a PE abroad, this also has consequences for the employee since it affects the employee’s taxation and social security status. As regards the risk of forming a home-office PE, a differentiation must be made between the intercantonal and international relationship.
Stephan Pfenninger, Francesca Codoni and Natalja Ezzaini from our Swiss firm, Tax Partner AG, discuss the risks associated with setting up a permanent establishment (PE) through a home office in an intercantonal or international
relationship.
Read more here.
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