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

Dear clients and partners,

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.

Date and Time

Thursday, 11 June 2026

9.00 – 10.15 am CET

online

Countries covered: Austria, Czech Republic, Germany, Hungary, Poland and Slovakia

Language: English

Registration: here

Participation in this event is free of charge.

We look forward to you joining us!

Your team LeitnerLeitner