A fixed place of business is generated in case of temporary employment agencies in the territory of a municipality if the termporary workers carry out work activity there for at least 21,000 workhours in total in the given tax year.
Links[1] https://www.fal-con.eu/sites/fal-con.eu/files/styles/colorbox_width_1000px/public/image/bk-12.jpg?itok=R5P1OjbO