Warehouses are not deemed permanent establishments
Unlike under German tax law, warehouses are not deemed permanent
establishments.
A person acting in Germany on behalf of a
foreign enterprise is deemed to be a permanent establishment in
Germany if the person has, and habitually exercises in Germany,
an authority to conclude contracts in the name of the enterprise.
This does not apply when the activities of the person are limited
to the purchase of goods or merchandise for the enterprise.
Furthermore, a foreign enterprise is not deemed to have a
permanent establishment in Germany merely because it carries
out business in Germany through a broker, general commission
agent, or any other agent of an independent status, if such per-
sons are acting in the ordinary course of their business.
EU Forecast
euf:ba.18g:10/nws-01