Austria's Ministry of Finance has published guidance on the application and interpretation of double taxation treaties in connection with the COVID-19 pandemic. For employers, one of the key points is the employees working from home as a result of COVID-19 will not constitute a permanent establishment (PE) of a non-resident employer. However, if the work would have constituted a PE even without the pandemic or if working from home becomes the new norm, a PE may be constituted.
In addition, …