### Question
How does PART 509—SWITZERLAND define permanent establishment?


### Answer
Under *26 CFR § 509.104*, **permanent establishment** is defined as:

> an office, factory, workshop, warehouse, branch, or other fixed place of business, but does not include the casual and temporary use of merely storage facilities

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

