Denmark has published a binding answer from the Tax Council dated 29 September 2020, which is given in response to a request from a German company seeking confirmation that their employee working from home in Denmark would not lead to the creation of a permanent establishment. The employee is employed as the head of sales and business development and according to the employment contract is primarily responsible for sales-related and customer-related tasks, including marketing and tendering activities as well as strategic sales of products. As per the employment contract, both the company’s office in Germany and the Employee’s home are considered to be the Employee’s place of work. The employee receives a fixed salary from the German employer and, once the COVID-19 situation improves, will perform approximately 25% of their work from the home office in Denmark.
Source Orbitax
