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Insured for over 10 million euros
Who can benefit from the service
This service is designed for companies that carry out construction activities outside their home country.
Permanent establishment risk analysis
The software monitors the duration of the company’s presence on a construction site in a foreign country. Based on international tax treaties, it can identify whether a risk of permanent establishment exists—requiring a further compliance analysis for the company.
Where to monitor the risk
During the registration of a construction site, the system automatically checks the duration of the activity. Based on the recorded days, the dedicated area will display a risk alert for a potential Permanent Establishment according to the bilateral treaty between the countries involved, making a risk analysis necessary.
When the Permanent Establishment risk alert is triggered
The system issues an alert and recommends a Permanent Establishment risk analysis when the construction site exceeds the time limits set by bilateral treaties, which could establish the conditions for a Permanent Establishment.
Compliance in case of Permanent Establishment
Failure to register a Permanent Establishment when the conditions are met may result in civil, tax, and—if the unpaid taxes exceed certain thresholds—even criminal penalties.
