Guest Lecture on the Concept of Permanent Establishment in International Tax Law

On January 14, 2026, students of the Bachelor’s degree program International Taxation and Law had the opportunity to attend a highly practice-oriented guest lecture in the module International Tax Planning. At the invitation of Prof. Dr. Norbert Dautzenberg, Lars Rinkewitz, certified tax advisor and authorized signatory at ECOVIS KSO, joined the course to provide valuable insights into the concept of permanent establishment in international tax law.

The lecture focused on the definition and delineation of permanent establishments, their tax relevance for the allocation of profits, as well as current challenges arising from an increasingly digitalized and mobile working environment. Mr. Rinkewitz illustrated in a very clear and practical manner when a permanent establishment exists in an international context – and when it does not – highlighting the complexity of such assessments, particularly in cross-border situations.

A special highlight of the lecture were the practical case studies, including the question of whether and under what circumstances a home office may constitute a permanent establishment. Using concrete examples, students gained valuable insights into the tax assessment of real-life advisory cases and were able to directly connect theoretical knowledge with professional practice. The lively discussion and numerous questions from the audience clearly reflected the strong interest in this highly topical subject.

Overall, the guest lecture not only provided an in-depth academic extension of the module content but also offered valuable insights into the professional practice of international tax consulting. We would like to sincerely thank Lars Rinkewitz for the informative lecture and ECOVIS KSO for supporting practice-oriented teaching at Rhine-Waal University of Applied Sciences.