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No fixed establishment in case of property rental

The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria. The ECJ case reference is C‑931/19 Titanium Ltd judgment of 3 June 2021.

Source: PwC DE

See also ECJ C-931/19 (Titanium) – No fixed establishment if the owner of the property does not have his own staff

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