{"id":245027,"date":"2024-01-23T10:28:49","date_gmt":"2024-01-23T09:28:49","guid":{"rendered":"https:\/\/arlettipartners.com\/etablissement-stable-en-italie\/"},"modified":"2026-11-09T15:40:01","modified_gmt":"2026-11-09T14:40:01","slug":"etablissement-stable-en-italie","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/etablissement-stable-en-italie\/","title":{"rendered":"\u00c9tablissement stable en Italie"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-what-do-you-mean-by-permanent-establishment-nbsp\">Qu&#8217;entend-on par \u00e9tablissement stable ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Le terme \u00ab \u00e9tablissement stable \u00bb d\u00e9signe une installation fixe d&#8217;affaires par l&#8217;interm\u00e9diaire de laquelle une entreprise non r\u00e9sidente exerce tout ou partie de son activit\u00e9 sur le territoire de l&#8217;\u00c9tat.<\/p>\n\n<p class=\"wp-block-paragraph\">En Italie, l&#8217;\u00e9tablissement stable est l&#8217;une des solutions possibles pour faire des affaires dans le pays (ce que l&#8217;on appellerait habituellement une succursale en Italie). Nous verrons plus loin la d\u00e9finition de l&#8217;\u00e9tablissement stable en Italie, ce qui constitue (ou non) un ES en Italie, ainsi que le fonctionnement de sa fiscalit\u00e9.<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><\/p>\n<cite>Si vous recherchez plus de d\u00e9tails sur la cr\u00e9ation d&#8217;une entreprise en Italie, notre <a href=\"https:\/\/arlettipartners.com\/open-a-business-in-italy-how-to-set-up-a-company-in-italy\/?lang=fr\">guide plus complet sur la cr\u00e9ation d&#8217;une soci\u00e9t\u00e9 en Italie<\/a> pourrait vous int\u00e9resser.<\/cite><\/blockquote>\n\n<h2 class=\"wp-block-heading\" id=\"h-permanent-establishment-definition-in-italy-nbsp\">D\u00e9finition de l&#8217;\u00e9tablissement stable en Italie <\/h2>\n\n<p class=\"wp-block-paragraph\">La d\u00e9finition italienne de l&#8217;ES figure \u00e0 l&#8217;<strong>article 162 du Code des imp\u00f4ts sur le revenu<\/strong> dans sa version la plus r\u00e9cente. Elle est substantiellement align\u00e9e sur l&#8217;<strong>article 5 de la Convention de l&#8217;OCDE<\/strong>, qui d\u00e9finit l&#8217;\u00e9tablissement stable au niveau international.<\/p>\n\n<p class=\"wp-block-paragraph\">La l\u00e9gislation fiscale italienne envisage deux sc\u00e9narios distincts : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>l&#8217;activit\u00e9 exerc\u00e9e en Italie par un op\u00e9rateur \u00e9conomique \u00e9tranger au moyen d&#8217;un ensemble de biens mat\u00e9riels organis\u00e9s par cet op\u00e9rateur (<strong>\u00e9tablissement stable mat\u00e9riel ou direct<\/strong>) ; <\/li>\n\n\n\n<li>la pr\u00e9sence d&#8217;une personne physique ou morale qui n\u00e9gocie, d\u00e9finit et conclut habituellement des contrats au nom de l&#8217;entreprise \u00e9trang\u00e8re (<strong>\u00e9tablissement stable personnel ou indirect<\/strong>).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dans le cadre de la loi de finances 2018, une nouvelle hypoth\u00e8se d&#8217;\u00e9tablissement stable en Italie a \u00e9t\u00e9 introduite. Elle peut \u00eatre d\u00e9finie comme un <strong>\u00e9tablissement stable immat\u00e9riel ou num\u00e9rique<\/strong>, c&#8217;est-\u00e0-dire une pr\u00e9sence \u00e9conomique significative et continue sur le territoire, <strong>sans pr\u00e9sence physique<\/strong> sur celui-ci.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-material-and-digital-permanent-establishment\">\u00c9tablissement stable mat\u00e9riel et num\u00e9rique<\/h2>\n\n<p class=\"wp-block-paragraph\">Les paragraphes 2 et 3 de l&#8217;article 162 du Code fiscal italien \u00e9num\u00e8rent un certain nombre d&#8217;hypoth\u00e8ses susceptibles de <strong>constituer un \u00e9tablissement stable<\/strong> (la \u00ab <em>liste positive<\/em> \u00bb). <\/p>\n\n<p class=\"wp-block-paragraph\">Il convient toutefois de noter que <strong>la liste n&#8217;est pas exhaustive<\/strong>. En effet, l&#8217;administration fiscale peut toujours d\u00e9montrer qu&#8217;une installation fixe d&#8217;affaires non incluse parmi celles express\u00e9ment indiqu\u00e9es constitue un \u00e9tablissement stable. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-what-creates-a-material-or-digital-permanent-establishment-nbsp\">Qu&#8217;est-ce qui constitue un \u00e9tablissement stable mat\u00e9riel ou num\u00e9rique ? <\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Si\u00e8ge ;<\/li>\n\n\n\n<li>Succursale ;<\/li>\n\n\n\n<li>Bureau ;<\/li>\n\n\n\n<li>Atelier ;<\/li>\n\n\n\n<li>Laboratoire ; <\/li>\n\n\n\n<li>Mines, gisements, carri\u00e8res et autres lieux d&#8217;extraction de ressources naturelles ;<\/li>\n\n\n\n<li>Pr\u00e9sence \u00e9conomique significative et continue sans structure physique ; <\/li>\n\n\n\n<li>Chantiers de construction ou de montage d&#8217;une dur\u00e9e sup\u00e9rieure \u00e0 trois mois.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-what-is-not-a-material-or-digital-permanent-establishment-nbsp\">Qu&#8217;est-ce qui ne constitue pas un \u00e9tablissement stable mat\u00e9riel ou num\u00e9rique ? <\/h3>\n\n<p class=\"wp-block-paragraph\">Le paragraphe 4 de l&#8217;article 162 fournit une liste d&#8217;hypoth\u00e8ses qui, comme dans le mod\u00e8le de l&#8217;OCDE, sont consid\u00e9r\u00e9es comme <strong>sans incidence<\/strong> sur l&#8217;existence d&#8217;un \u00e9tablissement stable (la \u00ab <em>liste n\u00e9gative<\/em> \u00bb) : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>l&#8217;utilisation d&#8217;installations aux seules fins de stockage, d&#8217;exposition ou de livraison de biens ou de marchandises appartenant \u00e0 l&#8217;entreprise ;<\/li>\n\n\n\n<li>l&#8217;entretien d&#8217;un stock de biens ou de marchandises appartenant \u00e0 l&#8217;entreprise aux seules fins de stockage, d&#8217;exposition ou de livraison ; <\/li>\n\n\n\n<li>l&#8217;entretien d&#8217;un stock de biens ou de marchandises appartenant \u00e0 l&#8217;entreprise aux seules fins de transformation par une autre entreprise ;<\/li>\n\n\n\n<li>l&#8217;entretien d&#8217;une installation fixe d&#8217;affaires aux seules fins d&#8217;acheter des biens ou des marchandises, ou de recueillir des informations, pour l&#8217;entreprise ; <\/li>\n\n\n\n<li>la disposition d&#8217;une installation fixe d&#8217;affaires utilis\u00e9e aux seules fins d&#8217;exercer toute autre activit\u00e9 pour l&#8217;entreprise ; <\/li>\n\n\n\n<li>la disposition d&#8217;une installation fixe d&#8217;affaires utilis\u00e9e aux seules fins de l&#8217;exercice combin\u00e9 des activit\u00e9s mentionn\u00e9es aux alin\u00e9as pr\u00e9c\u00e9dents.  <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">La <strong>caract\u00e9ristique commune<\/strong> des diff\u00e9rentes hypoth\u00e8ses \u00e9num\u00e9r\u00e9es est leur <strong>fonction pr\u00e9paratoire ou auxiliaire<\/strong> par rapport \u00e0 l&#8217;activit\u00e9 principale de l&#8217;entreprise, \u00e9tant entendu que seule cette derni\u00e8re peut \u00eatre consid\u00e9r\u00e9e comme un \u00e9tablissement stable. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anti-fragmentation-rule\">R\u00e8gle anti-fragmentation<\/h3>\n\n<p class=\"wp-block-paragraph\">Ces activit\u00e9s <strong>ne sont plus consid\u00e9r\u00e9es comme exclues<\/strong> si une installation fixe utilis\u00e9e par une entreprise ou par une entreprise \u00ab \u00e9troitement li\u00e9e \u00bb : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>exerce son activit\u00e9 au m\u00eame endroit ou dans un autre lieu constituant un \u00e9tablissement fixe ; <\/li>\n\n\n\n<li>lorsque l&#8217;activit\u00e9 r\u00e9sultant de la combinaison des activit\u00e9s des deux entreprises, au m\u00eame endroit ou en deux lieux diff\u00e9rents, n&#8217;a pas un caract\u00e8re pr\u00e9paratoire ou auxiliaire.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Cette r\u00e8gle est g\u00e9n\u00e9ralement appel\u00e9e <strong>r\u00e8gle anti-fragmentation<\/strong>. Elle vise \u00e0 emp\u00eacher toute tentative des entreprises multinationales d&#8217;<strong>\u00e9viter le statut d&#8217;\u00e9tablissement stable<\/strong> en fragmentant une activit\u00e9 unitaire en plusieurs unit\u00e9s plus petites, dont les activit\u00e9s pourraient \u00eatre consid\u00e9r\u00e9es comme auxiliaires si elles \u00e9taient examin\u00e9es individuellement. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-personal-permanent-establishment\">\u00c9tablissement stable personnel<\/h2>\n\n<p class=\"wp-block-paragraph\">Outre une \u00ab pr\u00e9sence mat\u00e9rielle \u00bb, un \u00e9tablissement stable peut \u00e9galement r\u00e9sider uniquement dans une personne (physique ou morale), si certaines conditions sont remplies. C&#8217;est le cas en pr\u00e9sence de personnes qui disposent et exercent habituellement le <strong>pouvoir de repr\u00e9senter l&#8217;entreprise \u00e9trang\u00e8re<\/strong> dans le pays. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-what-creates-a-personal-permanent-establishment-nbsp\">Qu&#8217;est-ce qui constitue un \u00e9tablissement stable personnel ? <\/h3>\n\n<p class=\"wp-block-paragraph\">Le paragraphe 6 de l&#8217;article 162 d\u00e9finit l&#8217;\u00ab <strong>agent d\u00e9pendant<\/strong> \u00bb, r\u00e9put\u00e9 constituer un ES si : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>il agit sur le territoire de l&#8217;\u00c9tat pour le compte d&#8217;une entreprise non r\u00e9sidente ; <\/li>\n\n\n\n<li>il conclut habituellement des contrats ou agit en vue de conclure des contrats sans modification substantielle de la part de l&#8217;entreprise ;<\/li>\n\n\n\n<li>les contrats sont : \n<ul class=\"wp-block-list\">\n<li>conclus au nom de l&#8217;entreprise, ou <\/li>\n\n\n\n<li>relatifs au transfert de propri\u00e9t\u00e9, \u00e0 la concession du droit d&#8217;utilisation ou \u00e0 la cession de biens de l&#8217;entreprise ou que l&#8217;entreprise a le droit d&#8217;utiliser, ou <\/li>\n\n\n\n<li>relatifs \u00e0 la fourniture de services par l&#8217;entreprise.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-what-is-not-a-personal-permanent-establishment\">Qu&#8217;est-ce qui ne constitue pas un \u00e9tablissement stable personnel ?<\/h3>\n\n<p class=\"wp-block-paragraph\">L&#8217;agent d\u00e9pendant ne constitue pas un \u00e9tablissement stable si l&#8217;activit\u00e9 exerc\u00e9e se limite \u00e0 l&#8217;<strong>exercice des activit\u00e9s \u00e9num\u00e9r\u00e9es dans la liste n\u00e9gative<\/strong> (paragraphe 4 de l&#8217;article 162) et pr\u00e9sente un caract\u00e8re pr\u00e9paratoire ou auxiliaire. <\/p>\n\n<p class=\"wp-block-paragraph\">En outre, le paragraphe 7 de l&#8217;article 162 d\u00e9finit l&#8217;<strong>agent ind\u00e9pendant<\/strong>, qui <strong>ne constitue pas un \u00e9tablissement stable<\/strong> d&#8217;une entreprise non r\u00e9sidente si : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>il est ind\u00e9pendant de l&#8217;entreprise non r\u00e9sidente qui lui donne mandat, et <\/li>\n\n\n\n<li>il agit pour le compte de l&#8217;entreprise \u00e9trang\u00e8re dans le cadre de son activit\u00e9 ordinaire. <\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-pe-taxation-in-italy\">Fiscalit\u00e9 de l&#8217;ES en Italie<\/h2>\n\n<p class=\"wp-block-paragraph\">La pr\u00e9sence d&#8217;un \u00e9tablissement stable constitue le <strong>pr\u00e9alable \u00e0 l&#8217;imposition<\/strong> de l&#8217;activit\u00e9 \u00e9conomique g\u00e9n\u00e9ratrice de revenus exerc\u00e9e par l&#8217;entreprise \u00e9trang\u00e8re en Italie. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-what-income-is-attributable-to-a-pe\">Quel revenu est imputable \u00e0 un ES ?<\/h3>\n\n<p class=\"wp-block-paragraph\">L&#8217;<strong>article 152 du Code des imp\u00f4ts sur le revenu<\/strong> dispose que le revenu imposable r\u00e9alis\u00e9 par les entreprises non r\u00e9sidentes sur le territoire italien par l&#8217;interm\u00e9diaire d&#8217;un \u00e9tablissement stable est d\u00e9termin\u00e9 sur la base des b\u00e9n\u00e9fices et des pertes qui lui sont imputables. <\/p>\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9finition refl\u00e8te l&#8217;<strong>approche de l&#8217;<em>entit\u00e9 fonctionnellement distincte<\/em><\/strong> d\u00e9velopp\u00e9e par l&#8217;OCDE. Cette approche vise \u00e0 d\u00e9terminer le revenu que les \u00e9tablissements stables auraient r\u00e9alis\u00e9 s&#8217;ils avaient \u00e9t\u00e9 des entit\u00e9s distinctes et ind\u00e9pendantes du si\u00e8ge. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-italy-corporate-tax-rate-nbsp\">Taux de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s en Italie <\/h3>\n\n<p class=\"wp-block-paragraph\">Le r\u00e9gime fiscal des ES est <strong>identique \u00e0 celui des entit\u00e9s italiennes soumises \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">En cons\u00e9quence, un ES est soumis \u00e0 l&#8217;<strong>IRES <\/strong>ainsi qu&#8217;\u00e0 l&#8217;<strong>IRAP<\/strong>. Les deux imp\u00f4ts sont d\u00e9termin\u00e9s sur la base des bilans de soci\u00e9t\u00e9s, \u00e9tablis selon les principes comptables applicables aux entreprises r\u00e9sidentes. <\/p>\n\n<p class=\"wp-block-paragraph\">Les taux standard sont les suivants : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>24 % pour l&#8217;IRES <\/li>\n\n\n\n<li>3,9 % pour l&#8217;IRAP<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-what-if-your-company-constitutes-permanent-establishment-in-italy\">Que se passe-t-il si votre entreprise constitue un \u00e9tablissement stable en Italie<\/h2>\n\n<p class=\"wp-block-paragraph\">Si l&#8217;activit\u00e9 exerc\u00e9e par une entreprise \u00e9trang\u00e8re constitue un ES en Italie, il existe 2 solutions :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Cr\u00e9er une <a href=\"https:\/\/arlettipartners.com\/open-a-business-in-italy-how-to-set-up-a-company-in-italy\/?lang=fr\">nouvelle soci\u00e9t\u00e9 en Italie<\/a><\/li>\n\n\n\n<li>Ouvrir une succursale en Italie<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Guide sur l&#8217;\u00e9tablissement stable en Italie : d\u00e9finition, ce qui constitue un ES et fiscalit\u00e9 des \u00e9tablissements stables en Italie. <\/p>\n","protected":false},"author":1,"featured_media":170810,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[6098],"tags":[5868],"country":[1505],"container":[],"service":[6535],"tag-di-competenza":[5607,5625],"class_list":["post-245027","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-permanent-establishment-art-5-oecd","tag-highlighted-info-sheet","country-italie","service-opening-a-permanent-establishment-in-italy-2","tag-di-competenza-team-fiscale-italia-fr","tag-di-competenza-team-giuridico-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin 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