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Permanent Establishment analysis

Our Charted Accountants support local and foreign enterprises wishing to expand their business and operate in Italy, offering consultancy and dedicated solutions in civil, tax and social security matters.

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

Insured for over 10 million euros

Language: IT, EN, FR, ES, DE

Quality ISO 27001 Certified

Team +50 Experts

ICE Providers & Lecturers

Posted Workers Alliance

Chartered Tax Advisors

We operate in all Europe

Quality ISO 9001 Certified

We are Relocation Experts

Based in Italy and active Worldwide

years of
experience

clients trusted
A&P in 2024

We are providers for:

How we can help you

Opening a Permanent Establishment in Italy

Opening a Permanent Establishment in Italy may be:

a strategic choice made by a foreign enterprise aimed to directly control the Italian market
an obligation provided by tax law whenever one of the requirements of stability and continuity of business is me

Studio Arletti&Partners offers qualified assistance to foreign enterprises wanting to operate in Italy with a Permanent Establishment.

A foreign enterprise wanting to operate in Italy can choose between two main options:

Opening a New-Co, a new independent legal entity on national territory; operating through a corporation such as a limited liability company, a partnership or as a freelance.
Opening a Branch, i.e. a second enterprise which is not an independent legal entity from the former foreign enterprise but with a fixed place of business in Italy.

Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 40 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

Ho we can help you

How to set up a Permanent Establishment in Italy: the support from our Firm

We support our customers from the very beginning:

planning of strategies and operational set-up in Italy
selecting the most suitable legal form
establishing a company

We continue to assist throughout the course of business activities by:

ensuring compliance with all mandatory accounting and tax obligations
identifying effective solutions to optimize the tax burden

Online consultancy are provided by licensed Tax Counselors

Our Firm will manage the entire establishment process and ongoing annual administration remotely, leveraging digital tools to ensure maximum efficiency and optimization.

Our Customers can manage all administrative matters and comunications with our Firm without the need to move from their operating place of business.

Advice and certification of the right to deduction

Risk of Permanent Establishment Why request an analysis and our professional opinion

Foreign enterprises based abroad often have the need to operato on Italian territory without having to establish a permanent and continous presence. However, a company that carries out part of its activities in Italy or performs VAT-relevant operations in Italy may, in certain cases, be qualified as a permanent establishment under current tax legislation.

The support of Studio Arletti&Partners

Specialized consultancy provided online by Chartered Accountants
Document collection through dedicated checklists
Analysis of the risk of a Permanent Establishment
Preparation of written opinion and supporting documentation
Entire process carried out remotely
Progress of the case monitored by the client through a dedicated portal
Preparation and submission of rulings to the Italian Revenue Agency (only upon client request)

Permanent Establishment from a Construction site

One of the most common scenarios, subject to a particular attention in risk analysis, is the Permanent Establishment from a Construction site. Our form also provides written opinion concerning the following situations identified by paragraph 3 of of article 162 of TUIR:

A construction site
An assembly or installation site
Supervisory activities related to the construction/assembly/installation sites

Aiming of ensuring full compliance with national legislation.

Building bonus consultancy

Personal Permanent Establishment: dependent agent

Our Firm provides written opinions regarding the presence of foreign enterprises operating in Italy, including the following cases:

Presence through an entity that habitually conclude contracts on behalf of the foreign company
Relevant types of contracts:
Contracts related to the transfer of ownership of the company’s assets.
Contracts granting the right to use the company’s assets or assets that the company is authorized to use.
Contracts concerning the provision of services by the company.

Our Firm will:

Collect information and documentation relevant to the specific case of the company
Analyze the nature of the entity operating in the Italian territory (independent agent or non-independent)
Provide a professional opinion with guidelines the company must follow to ensure compliance with Italian regulations.

Consulting on renovation works tax reductions

Operating in Italy without a Permanent Establishment

We handle all the administrative and tax aspects necessary to enable a presence in Italy without a permanent establishment, while ensuring compliance with local regulations:

Registration of a local unit at the Camera di Commercio
Opening of a representative office
Registration of the company for social security purposes
Direct identification or appointment of a tax representative in Italy for VAT purposes.

How the service works

The whole process is carried out remotely, coordinating each step with the Italian competent authorities.

The client can manage all their procedures and interactions with our Firm without having to leave their operational headquarters.

Service Duration
Our Firm’s support is active from the moment the company decides to operate in Italy, and continuous annual support is guaranteed for all subsequent mandatory tax obligations by law.