Leasing of property where there is a lack of personal resources that can act independently is not a fixed place of establishment
The European Court of Justice has also stated that a property that is rented out in a Member State does not constitute a permanent establishment when the property owner does not have his own staff to perform services in connection with the rental. According to the court, it is clear that a property that does not have any personal resources that can act independently does not meet the criteria established in case law to qualify as a permanent establishment. It appears from the conditions in the case that the property owner did not have any staff of his own in the Member State. Other people who were on site carried out certain management tasks that they were contractually tasked with by the property owner to carry out, but it was still the property owner who made all important decisions about the rental of the property in question (C-931/19, Titanium, paragraphs 42-46 ).
Source: skatteverket.se
