In a decision dated 23 March 2022 and published on 11 August 2022, Germany’s federal tax court (BFH) ruled that the activities of a German third party property management company engaged by a Luxembourg tax resident entity to manage its German real estate investments generally should not create a German permanent establishment (PE) for the Luxembourg tax resident entity. The BFH referred the case back to the lower tax court to determine whether a German PE existed based on the facts of the case and the principles set forth by the BFH in its decision.
Source Deloitte
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