Cross-border home office is strategically relevant – but also an underestimated area of risk. Between permanent establishment risk and residence law hurdles, companies are faced with the question: How can flexibility be structured without losing control? KPMG Law experts Sabine Paul and Ilja Lapov-Mudrovcic classify the key risks and point out specific areas for action.
“For the first time, new OECD guidelines provide concrete orientation for the assessment of home offices abroad, for example through defined threshold values.”
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