Case study 1: Permanent Establishment (Netherlands/Sweden)

14:00 – 14:20 British Summer Time, 14 September 2022 ‐ 20 mins

Room: The Dean Swift Suite

Case Study

Dutch company has a sister company in Sweden. This Swedish company has a permanent establishment in Denmark. From an accounting perspective the Netherlands is responsible for reporting. In this respect, the Dutch CFO requested to investigate whether business in Sweden and Denmark could be transferred to the Netherlands from a legal perspective and whether it would be possible to terminate the legal entities and/or any permanent establishment remaining. This was a joint effort from NL, Swedish and Danish perspective.