{"id":6797,"date":"2026-09-03T10:59:45","date_gmt":"2026-09-03T09:59:45","guid":{"rendered":"https:\/\/well-tax.com\/?p=6797"},"modified":"2026-09-03T10:59:46","modified_gmt":"2026-09-03T09:59:46","slug":"%d1%80%d0%b8%d1%81%d0%ba-%d0%b2%d0%be%d0%b7%d0%bd%d0%b8%d0%ba%d0%bd%d0%be%d0%b2%d0%b5%d0%bd%d0%b8%d1%8f-%d0%bf%d0%be%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%bd%d0%be%d0%b3%d0%be-%d0%bf%d1%80%d0%b5%d0%b4","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/permanent-establishment-risk-in-remote-working-abroad\/","title":{"rendered":"\u0420\u0438\u0441\u043a \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044f \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u0440\u0438 \u0443\u0434\u0430\u043b\u0435\u043d\u043d\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u0435 \u0437\u0430 \u0440\u0443\u0431\u0435\u0436\u043e\u043c"},"content":{"rendered":"\n
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Remote working abroad can create Permanent establishment risk for a company even when it has no formal office, branch or subsidiary in the employee\u2019s country. The key question is whether the overseas activity creates a sufficient taxable presence under local law and any applicable double tax treaty. For UK businesses, this means an overseas working arrangement should be reviewed not only from a payroll or employment perspective, but also for Corporation Tax, treaty and profit attribution consequences.<\/p>\n\n\n\n

Why permanent establishment risk matters for remote workers<\/h2>\n\n\n\n

A permanent establishment, or PE, is broadly a taxable presence of an enterprise in another jurisdiction. Under treaty principles, the two routes most often relevant to remote working are a fixed place of business PE and a dependent agent PE.<\/p>\n\n\n\n

A home office can be relevant. A company does not necessarily need to rent premises abroad. An employee\u2019s home or another regular working location can become part of the analysis if the business is carried on through that place and the required degree of permanence and connection to the enterprise exists.<\/p>\n\n\n\n

The employee\u2019s role matters. A junior employee performing routine internal tasks may present a different risk profile from a senior executive, salesperson or business developer who manages customers, negotiates commercial terms or helps secure contracts.<\/p>\n\n\n\n

The facts must be assessed together. Duration, regularity, employer expectations, the nature of the work and the commercial reason for the employee being in that country can all affect the outcome.<\/p>\n\n\n\n

HMRC\u2019s International Manual on Permanent Establishment<\/a> similarly distinguishes between a fixed place of business and a dependent agent. For chargeable periods beginning on or after 1 January 2026, UK domestic legislation has also been updated so that the dependent agent test can include a person who habitually concludes contracts, or habitually plays the principal role leading to contracts that are routinely concluded without material modification by the company.<\/p>\n\n\n\n

What changed in the OECD approach to cross-border home working?<\/h2>\n\n\n\n

The OECD approved an update to the Model Tax Convention in November 2025 that added detailed commentary on cross-border working from a home or other relevant place. This clarification is particularly useful for employers that permit employees to work part of the year from another country.<\/p>\n\n\n\n

Working abroad does not automatically create a PE. The OECD explains that the mere fact that an individual works for an enterprise from a home abroad does not, by itself, mean that the home is a place of business of the enterprise.<\/p>\n\n\n\n

Less than half of working time is an important indicator. As a general rule described by the OECD, working from a home in another country for less than 50% of total working time would not, on its own, result in that home being treated as a place of business.<\/p>\n\n\n\n

Commercial reasons remain important above that level. Even where an employee works from the overseas location for 50% or more of their total working time, the analysis does not end there. The OECD indicates that the existence of a commercial reason for carrying on the enterprise\u2019s business from that country is an important factor.<\/p>\n\n\n\n

This guidance can reduce uncertainty for ordinary hybrid arrangements driven mainly by personal preference. It does not, however, create a universal safe harbour. Companies should still check the precise treaty, domestic law and facts of the arrangement.<\/p>\n\n\n\t\t

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