Home Office: Das Home Office im Ausland als Betriebsstätte — Neue Leitlinien im OECD-Musterabkommen 2025 und ihre Bedeutung für die Praxis

Key Points

• This article aims to analyze the new OECD guidelines regarding foreign home offices and their impact on tax regulations.
• Review of OECD guidelines effective in 2025
• Analysis of implications for businesses operating abroad
• Examination of legal frameworks on home offices
• Identification of key changes in tax regulations for foreign home offices
• Discussion of practical implications for businesses
• Clarification of new compliance requirements for expatriates