Opening a permanent establishment in Italy ENG

Our Chartered Accountants provide specialized assistance and advice in corporate matters by supporting the client in identifying the correct tax framework for activities carried out in Italy (permanent establishment, company...

Our Chartered Accountants provide specialized assistance and advice in corporate matters by supporting the client in identifying the correct tax framework for activities carried out in Italy (permanent establishment, company...

The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...

With Tax Ruling No. 193/2025 the Italian Revenue Agency outlined the key principles to be considered for VAT purposes when a permanent establishment (PE) is involved in transactions relating to...

A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...

For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...

Opening a permanent establishment in Italy Our Charted Accountants support foreign enterprises wishing to expand and start a new business in Italy, establishing a Permanent Establishment in Italy.​ Get a...

Guide on Permanent Establishment in Italy: definition, what creates a PE, taxation of permanent establishments in Italy....

A permanent establishment, as clarified in article 5 of OECD convention, and then introduced in art. 162 of Tuir, is “a fixed place of business, through which the business of...