Expertenthemenbeschreibung Permanent Establishment Taxation

Permanent Establishment Taxation

Who taxes what?

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The permanent establishment is a tax fiction that can quickly become complex in its handling. Despite the fact that it is not legally independent, it triggers registration and tax declaration obligations in the source country, for example.

The various information is intended to provide a practical, clear introduction to this complex topic.

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Auf den Punkt Zusammenfassung Startup Beispiel

Summary
Using AI to find startups for the mechanical engineering sector
  • Only 23 percent of SMEs working with startups fund their own scouting
  • VDMA Startup-Machine thereby supports members in their search for partners and in the screening of startup trends
  • The Startup Radar provides an overview of the global startup scene for the mechanical engineering sector (3000+ startups)

Auf den Punkt

Auf den Punkt

Auf den Punkt Zitat Produktsicherheit EU

VDMA

"Partly completed machinery are intermediate products intended exclusively for machinery with CE marking. This legal requirement is still not entirely clear to many."

VDMA
Thomas Kraus, VDMA Expert Machinery Directive

Auf den Punkt Zahl Beispiel

54 %

Prozent

Geräte, Maschinen, Anlagen und Roboter werden im Jahr 2020 durch das IoT miteinander verbunden sein.

Eine Quelle

Auf den Punkt Zahl Technical Regulations

115

billion euros

is the amount that the European mechanical engineering industry (EU-27) will have earned in 2022 from exports to the USA and the BRIC countries.

Source: VDMA

struktur

Structure

Trade associations
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Regional subsidiaries
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Foreign subsidiaries and liaison offices
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Working Groups and forums
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Veranstaltungen & Messen

Veranstaltungen & Messen

Thu. 02.10.25 Sat. 04.10.25

  • East Asia
  • Woodworking Machines

Group stand at Japan's leading woodworking trade fair

Group stand at Japan's leading woodworking trade fair

Thu. 02.10.25 Thu. 02.10.25

  • Additive Manufacturing

A key issue in additive manufacturing is the removal of support structures, which remains a major challenge. A semi-automated dry ice blasting system enables reproducible, gentle and significantly more efficient post-processing. The presentation will shed light on the technical basics of this technology, show its influence on quality, process reliability and processing times based on real applications and provide an outlook on future automation potential.

Places available

Thu. 02.10.25 Thu. 02.10.25

exclusive

  • Medical Technology
  • Finanzierung
  • Credit Insurance
  • Boilery and Machinery Brake Down Insurance

Financing as a growth driver: In 90 minutes, Patrick Römer (VSMA) and Jürgen Beck (Mercator Leasing) show how established and new financing models accelerate automation projects in clinics, laboratories and medical practices - including hurdle check & Q&A.

Places available

Thu. 02.10.25 Thu. 02.10.25

exclusive

  • OPC UA Companion Specifications
  • OPC UA

Invitation

Places available

Thu. 02.10.25 Thu. 02.10.25

  • International Sales

Textile Machinery webtalk – Digital Solutions for Textile Finishing and Process Control

Places available

Gruppen & Gremien

Gruppen & Gremien

closed group

Research, Innovation & Technology Working Group

Product Group Mobile Robots - Technical Advisory Council

The Mobile Robots - Technical Advisory Council working group is the central technical committee of the Product Group Mobile Robots.

Regulatory requirements and industry-specific requiremen

conditionally open group

Technical Regulations & Standardization Committee

Working Group Technical Advisory Council - Industrial Trucks

The Technical Advisory Council is a committee of the Specialized Department Industrial Trucks. It brings together technical experts from member companies that manufacture industrial trucks or atta

conditionally open group

Technical Regulations & Standardization Working Group

Strategy Group Cranes and Hoists

Cranes and Lifting Equipment. The working group is responsible for the strategic organisation of technical work in the Cranes and Hoists Department.

The committee deals with key issues rel

conditionally open group

Technical Regulations & Standardization Working Group

Working Group OPC UA for cranes and hoists

The committee’s objective is the description of an OPC UA Companion Specification for the exchange of order and status data between cranes and hoists and a higher-level control system or oth

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Documents & Downloads

Weitere VDMA Leistungen

Weitere VDMA Leistungen
Inclusion in the manufacturer's list of the Specialist Department Industrial Valves
If you would like the VDMA to support you in making your company and your products more visible to your customers, you can be included in our manufacturer verification. Please only complete this form if you can provide the required information on your product portfolio.
Inclusion in the manufacturer's list of the Specialist Department Building Valves
If you would like the VDMA to support you in making your company and your products more visible to your customers, you can be included in our manufacturer verification. Please only complete this form if you can provide the required information on your product portfolio.
Working Group Machines in Construction MIC 4.0
The Machines in Construction MIC4.0 working group is defining the foundation for machine-to-X communication and developing legally compliant structures for collaboration in the use of machine and process data. All companies interested in the topic of digitalizing construction machinery can become members of the working group.
Technology, environment and sustainability - the department of Environmental Affairs and Sustainability helps
In the case of legislative changes in the environmental and technical domains or in the interpretation of existing laws, we provide you with advice and support.
Regulatory cockpit
Our regulatory overview offers you a compact compilation of the most important regulatory topics that are relevant to mechanical and plant engineering. This way, you can keep an eye on the most important existing regulations and react to new requirements at an early stage.
Fit for the future - advanced training courses at the VDMA Academy
Being the VDMA's training academy, we support you in developing new competencies. Contact us - we will gladly advise you!
Data Economy Expert Group Committee
The Data Economy Expert Group discusses current topics relating to the subject of platform economy in the mechanical and plant engineering industry.
Participation in committees and working groups
Let us know in which committees and working groups you would like to participate. The form can be completed by all company employees who would like to participate in association activities.
With its online standards service, the VDMA provides its members with all lift-relevant standards, directives, statutory regulations, technical rules and standard sheets free of charge. Together with Beuth Verlag, the FV AuF has set up a standards online service in which the lift-relevant regulations are listed as downloadable and printable full texts.
Konjunkturumfragen
In the following compilation you will find the MARKET AND ECONOMIC SURVEY DISTRIBUTION LIST provided by our trade association. In order to provide you with targeted information, please select the reports and statistics that you would like to receive in future or in which you would like to participate. We will also be happy to add other employees to the respective distribution lists.
Inclusion in topic mailing list
Subscribe to our thematic information distribution list to receive the information relevant to you. The form can be completed by all company employees who would like to receive information e-mails and notices about relevant events.
Participation in committees and working groups
Let us know in which committees and working groups you would like to participate. The form can be completed by all company employees who would like to participate in association activities.
Portfolio Forum Glass Technology
Indicate which committees or working groups you would like to join and which topics you are interested in so that we can send you relevant content on a regular basis.
Portfolio Construction – Equipment and Plant Engineering
Indicate which committees or working groups you would like to join and which topics you are interested in so that we can send you relevant content on a regular basis.
Participation in committees and working groups
Let us know in which committees and working groups you would like to participate. The form can be completed by all company employees who would like to participate in association activities.
Industry Guide Electrical Automation
As a member of VDMA Electrical Automation, take advantage of the opportunity to showcase your product and service portfolio for automation technology to your customer industries in the mechanical and plant engineering sector in our publication. Entry in the industry guide overview is free of charge and reserved for members of VDMA Electrical Automation.
Request Contact person in your company
Your company is a member of the VDMA Electrical Automation Association. To enable you to make optimal use of our services and receive targeted information from us, please provide us with some specific contacts.
Inclusion in topic mailing list
Subscribe to our thematic information distribution list to receive the information relevant to you. The form can be completed by all company employees who would like to receive information e-mails and notices about relevant events.
Contacts for VDMA Fluid Power
Tell us who your company's contact persons are for various topics.
Participation in the Fluid Power Research Fund
The Fluid Power Research Fund addresses industry-related topics in the pre-competitive area and carries them out with research centers and industry project-accompanying working committees. Separate membership is required for the Fluid Power Research Fund. If you are interested in joining and require further information, please name a contact person for the research fund below.

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VDMA partners

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Customer portal Industry Arena
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Working Group Machines in Construction 4.0
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TechDivision GmbH
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Possehl Online Solutions GmbH
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dpm Maschinenbau
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Salesfive Digital Services GmbH
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SAE Applications for Digitalization GmbH
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ORISA Software GmbH
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ProLog Automation

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