level 2 topic page - vdma.eu
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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Key questions
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What are the challenges in battery production?
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What advantages do companies gain from the Mercosur free trade agreement?
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How is the tariff deal between the EU and the US putting pressure on the mechanical and plant engineering industry?
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Usability and user experience: What are the effects of good or poor usability?
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Low code development: Software development at a more abstract level
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
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
Gruppen & Gremien
Documents & Downloads
Weitere VDMA Leistungen
Mobile Machinery Forum
The Mobile Machinery Forum (Mobima) promotes the exchange between OEMs and suppliers at a neutral association level. It facilitates the reconciliation of positions across sectors as well as the initiation of joint projects. Current information is available for download in the regularly published "Mobima Bulletin".
VDMA Trade Fair Calendar
With the trade fair calendar, we have been offering our members an orientation guide to the global range of trade fairs relevant to mechanical engineering worldwide for many years.
VDMA Academy
The continuing education program of the Institute of Mechanical Engineering offers you formats that turn your employees into experts and qualify the specialists and managers of tomorrow. Find out more about our wide range of personnel management courses and find suitable events.
VDMA Academy
Achieving corporate resilience requires risk management, supply chain management, adaptability, employee engagement, new technologies and crisis management. This requires competent managers and employees.
General recommendations for the use of generative AI
The VDMA expert group ‘Machine Learning/AI’ has developed a checklist for the use of generative AI, which is intended to provide initial assistance for its application in companies.
Online survey on generative AI (06.02.24)
As part of the online event ‘Generative AI – Seizing Opportunities, Minimising Risks,’ a survey was conducted among participants on 6 February 2024 to gauge current sentiment.
Study: Generative AI
A new study shows that the targeted use of generative artificial intelligence can increase profit margins in mechanical and plant engineering by up to 10.7 percentage points. This corresponds to an additional profit of 28 billion euros.
Online survey on generative AI (29 April 2025)
As part of the online event ‘Generative AI – Identifying Potential, Seizing Opportunities,’ a survey was conducted among participants on 29 April 2025 to gauge the current mood.
Generative AI – identifying potential, seizing opportunities
The VDMA discussed the topic with two member companies and learned why the human factor will continue to play an irreplaceable role in this area.
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.
VDMA partners
International SOS
CEMATEX
VDMA Working group Fuel Cells
Competence Center Future Business
Customer portal Industry Arena
Working Group Machines in Construction 4.0
Kärcher
WAITKUS
ifo Institut
TechDivision GmbH
OMRON
Possehl Online Solutions GmbH
SAFELOG
dpm Maschinenbau
Bosch Rexroth
Salesfive Digital Services GmbH
SAE Applications for Digitalization GmbH
ReqPOOL GmbH
Your contact
