The Ministry of Finance recently published information issued in connection with the Express Answer Service, dated 5 August 2013, relating to the definition of permanent establishment (PE). The information relates to a case where a German resident company which runs a cleaning service business entered into a contract with an Austrian resident company which runs a chain of stores, and agreed to provide cleaning services on 6 days a week for 2 to 3 hours each day in each store.
According t…