On 9 May 2018, the Danish tax authority (SKAT) published a binding ruling from the tax board concerning the existence of a construction permanent establishment (PE) under the 2007 tax treaty with Austria. The treaty provides that a construction or assembly site constitutes a PE if its duration exceeds twelve months.
The binding ruling was requested in relation to construction work performed by an Austrian company in Denmark, which needed to be completed during the customer's summer break f…