Renewed consultation agreement with Germany on the taxation of cross-border workers and state benefits
Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.
On the one hand, the parties have agreed that the consultation agreement of 11 June 2020, including this amendment, will remain in force until 30 June 2021 and will not be terminated before then. The situation will then be reassessed and consultation will take place.
On the other hand, it was expressly included in paragraph 7 that, with regard to the interpretation of Art. 5 para. 1 and para. 4 of the DTA CH-D, employees who only carry out their work activity at their place of residence due to Covid 19 measures do not regularly establish a permanent establishment for the employer, since both the permanence of the activity and the power of disposal of the enterprise are lacking.