Permanent establishment

The Italy-France Convention (Law no. 20 of 7 January 1992) contains regulatory provisions for identifying double taxation on income and wealth taxes and to prevent tax evasion and fraud.

Specifically, Art. 5 of the aforementioned Convention defines a permanent establishment as a fixed place of business in which the company carries out all or part of its activities. This definition specifically includes:

  • a management office;
  • a branch;
  • an office;
  • a workshop;
  • a laboratory;
  • a mine, oil or gas well, quarry or other site for the extraction of natural resources;
  • a construction or assembly site with a duration exceeding 12 months;

Our services:

  • Consultancy on French business taxes
  • Consultancy on the type of permanent establishment to be opened (sole proprietorship, special Auto-Entrepreneur regime, partnership, joint-stock company, branch, subsidiary, or civil real estate company)
  • Start-up of permanent establishment (company formation, registration with Tax Services and Chambers of Commerce, recognition of technical/professional requirements)