Home Office and PE / Wage PE: CEE perspectives after the 2025 OECD update

The 2025 update of the OECD Model Commentary brings important clarifications regarding when a home office may create a permanent establishment. In many cases, the update may reduce PE concerns for employers allowing cross-border remote work.

However, the practical impact is not uniform. Individual countries may interpret or implement the OECD guidance differently, and local tax authorities may take different approaches in practice. At the same time, the OECD update does not automatically change the wage tax, payroll or employer-registration position. Even where no corporate PE is created, employers may still face wage tax, payroll withholding, social security or registration obligations in the employee’s home-office country.

In this webinar, we will discuss what the OECD update means in practice and how selected CEE jurisdictions approach cross-border home office arrangements from both a PE and wage tax perspective.

Topics will include:

• What has changed under the 2025 OECD Model Commentary
• When a home office may still create a permanent establishment
• How selected CEE countries apply the new OECD guidance
• Why the PE analysis and wage tax / payroll analysis may lead to different results
• Employer registration, payroll withholding and compliance obligations
• Practical cross-border home office scenarios for international employers

SPEAKERS

• Markéta Čepelíková – Tax Advisor and Manager at LeitnerLeitner Czech Republic
• Diána Elek – Tax Advisor and Manager at LeitnerLeitner Hungary,
• Rafał Frączyk – Senior Manager at CRIDO Poland
• Sören Godniak – Partner at CRIDO Poland
• Christian Hick – Steuerberater und Partner at Flick Gocke Schaumburg Germany
• Martin Jakubec – Tax Advisor and Director at LeitnerLeitner Slovakia
• Theresa König – Tax Advisor and Manager at LeitnerLeitner Austria

ORGANISATORIAL

The webinar is delivered using Cisco Webex Webinars and can be easily launched from your browser or via an app on mobile devices. Participation in this event is free of charge.

REGISTRATION

Register here.