What question did this study set out to answer?

This article aims to analyze the new OECD guidelines regarding foreign home offices and their impact on tax regulations.

February 25, 2026

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

JWJana-Denise Weber LBLukas Bühl

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

Abstract

Article Home Office: Das Home Office im Ausland als Betriebsstätte — Neue Leitlinien im OECD-Musterabkommen 2025 und ihre Bedeutung für die Praxis was published on January 1, 2026 in the journal Internationale SteuerRundschau (volume 15, issue 1).

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Cite This Study

Weber et al. (Thu,) studied this question.

synapsesocial.com/papers/699e91d7f5123be5ed04fa43 https://doi.org/https://doi.org/10.9785/isr-2026-150105

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