On 14 January 2026, students on our International Taxation and Law (BA) degree programme had the opportunity to attend a particularly practice-oriented guest lecture as part of the International Tax Planning module. At the invitation of Prof. Dr Norbert Dautzenberg, Lars Rinkewitz, a tax adviser and authorised signatory at ECOVIS KSO, was our guest speaker and provided fascinating insights into the concept of a permanent establishment in international tax law.
On 14 January 2026, students on our International Taxation and Law (BA) degree programme had the opportunity to attend a particularly practical guest lecture as part of the International Tax Planning module. At the invitation of Prof. Dr Norbert Dautzenberg, Lars Rinkewitz, a tax adviser and authorised signatory at ECOVIS KSO, was our guest speaker and provided fascinating insights into the concept of a permanent establishment in international tax law.
The lecture focused on the definition and delineation of a permanent establishment, its tax implications for profit attribution, and current challenges in an increasingly digitalised and mobile working world. Mr Rinkewitz explained particularly clearly when a permanent establishment exists in an international context – and when it does not. This highlighted just how complex the distinction can be in practice, particularly in cross-border situations.
A particular highlight was the practical case studies, including the question of whether, and under what circumstances, a home office can qualify as a permanent establishment. Using specific scenarios, the students gained valuable insights into the tax assessment of real-life advisory situations and were able to link theoretical knowledge directly to practical application. The lively discussion and the numerous questions from the floor underlined the great interest in this highly topical subject.
The guest lecture thus not only provided a deeper understanding of the module’s subject matter but also offered valuable insight into the professional practice of international tax consultancy. We would like to extend our sincere thanks to Lars Rinkewitz for his informative lecture and to ECOVIS KSO for supporting practice-oriented teaching at Rhine-Waal University of Applied Sciences.
