For that kinda image can use same methods as for hair extraction.
Attachment 8737Attachment 8738
1. Make background layer dublicate.
2. With Curves set white point to outside tree and make lot darker tree (adjust that in RGB chanell still in Curves panel).
3. Add Layer Adjustment Layers Black & White and merge it with that dublicated/contrasted layer.
4. Make that greyish layer copy and set blending mode to Multiply.
5. CTRL+click on RGB in Channels panel.
6. Invert selection. Or fill with background you want.
7. If you inverted selection then make original background copy and use selection as mask (or just press CTRL+J).
P.S. Vafann, light grey just isn't best option for background for this image.