There are multiple definitions - click on the translation that matches your context.

feste Einrichtung



permanent establishment


Definitions of permanent establishment


a fixed place where a business entity's work is done (either mostly or partly)

Employees are generally considered to report for work at an employer's permanent establishment if they go to that location regularly.


a concept that allows the taxing by a state of non-residents operating a business from within its jurisdiction

A firm shall be said to have a permanent establishment in a country if it employs an agent there to act on its behalf regularly.