{"id":3210,"date":"2022-07-22T09:49:40","date_gmt":"2022-07-22T07:49:40","guid":{"rendered":"http:\/\/159.65.127.138\/?p=3210"},"modified":"2022-10-06T14:20:52","modified_gmt":"2022-10-06T12:20:52","slug":"hiring-an-employee-the-permanent-establishment-risk","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/hiring-an-employee-the-permanent-establishment-risk\/","title":{"rendered":"Hiring an Employee &#8211; the Permanent Establishment risk"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3210\" class=\"elementor elementor-3210\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36b49102 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36b49102\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d1fc5b3\" data-id=\"3d1fc5b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-276b200d elementor-widget elementor-widget-text-editor\" data-id=\"276b200d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\" data-offset-key=\"a8i40-0-0\"><span style=\"text-align: justify;\">A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a &#8220;<\/span><a style=\"text-align: justify;\" href=\"http:\/\/159.65.127.138\/extended-definition-of-permanent-establishment\/\">permanent establishment<\/a><span style=\"text-align: justify;\">&#8221; (or fixed base) in Italy generally need to register with the Register of Businesses and with the Italian Tax Agency for corporate income, regional production tax and value added tax, VAT.\u00a0 By doing so, they account for corporate income tax, regional production tax as well as VAT on sales and purchases.<\/span>\u00a0<\/p><p style=\"text-align: justify;\" data-offset-key=\"a8i40-0-0\"><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 14px; font-family: Monda, sans-serif;\" data-offset-key=\"3ll79-0-0\">The overriding tax theory is that Italy, under her domestic legislation, EU regulations and international tax treaties, has the right to tax business profits\/income arising in the hands of foreign businesses which have a permanent establishment on Italian soil. Italian income t<\/span><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 14px; font-family: Monda, sans-serif;\" data-offset-key=\"3ll79-0-0\">ax is due on the part of the overall profit that is attributable to the activities being carried on in Italy and VAT may be due on sales made by the PE.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7914ddf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7914ddf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d6628b\" data-id=\"3d6628b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ae6b03 elementor-widget elementor-widget-text-editor\" data-id=\"5ae6b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\" data-offset-key=\"a8i40-0-0\">Determining whether a certain activity constitutes a permanent establishment is generally a question for a specific professional consultation as it involves a technical examination of the domestic legislation and interaction with an applicable tax treaty, applied to the facts and circumstances surrounding the activity of the employee.\u00a0 These facts and circumstances include factors such as:<\/p><div data-block=\"true\" data-editor=\"clhnj\" data-offset-key=\"3ll79-0-0\"><ul><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\"> the functions\/role of the employee, <\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">the seniority within the organisation of the employee;<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">the powers granted to the employee to act in the name of the business, and to bind the foreign company to contractual obligations;\u00a0<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">the infrastructure, (offices, telecommunications and IT equipment) available to the employee;<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">publicity materials and other items such as business cards, correspondence address on business cards, letters and e-mails showing an address or a function in Italy;<\/span><\/li><li data-offset-key=\"3ll79-0-0\">whether the employer is registered for VAT in Italy;<\/li><li data-offset-key=\"3ll79-0-0\">what commercial relations (clients, suppliers), the employer maintains in Italy<\/li><li data-offset-key=\"3ll79-0-0\">the presence of other activities involving Italy, possibly not connected with the employee.<\/li><\/ul><div><div style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 14px; font-family: Monda, sans-serif; text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">\u00a0The position is especially critical for employees:<\/span><\/div><ul style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 14px; font-family: Monda, sans-serif;\"><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">with a senior role within the business &#8211; &#8220;significant people&#8221;<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">with a sales function who are actively generating sales in Italy and\/or employees who are remunerated on the basis of sales;\u00a0<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">anyhow involved in client facing income generating activities;<\/span><\/li><li style=\"text-align: justify;\" data-offset-key=\"3ll79-0-0\"><span data-offset-key=\"3ll79-0-0\">authorized to execute contracts of sale and\/or purchase of goods and services on behalf of the employer.<\/span><\/li><\/ul><div style=\"text-align: justify;\"><div style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 14px; font-family: Monda, sans-serif;\" data-offset-key=\"3ll79-0-0\">However it should be noted that the absence of such functions is not an absolute guarantee that no PE\u00a0 exists.\u00a0 Italy&#8217;s double tax treaties and domestic legislation set out a series of limited circumstances which will not give rise to a permanent establishment.\u00a0 Thus for example, warehousing \/logistical activities, on their own, will not constitute a PE.\u00a0 And neither will activities that are preparatory and auxiliary to the business carried on by the foreign company.\u00a0 However where an employee who is involved in the profit generating activity of the business, and that activity is not preparatory or auxiliary to the business,\u00a0 it is clear that the Italian Tax Agency may\u00a0 feel entitled to claim that the presence and activities of the employee gives rise to the presumption of a permanent establishment<span style=\"font-family: Monda, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; text-align: start;\">.<\/span><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe81295 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe81295\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c16c346\" data-id=\"c16c346\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16e1ee5 elementor-widget elementor-widget-text-editor\" data-id=\"16e1ee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"\" data-block=\"true\" data-editor=\"clhnj\" data-offset-key=\"3ll79-0-0\"><p style=\"text-align: justify;\">There is an argument that the presence of a remote worker, who interfaces exclusively with their employer, possibly via a VPN, does not constitute a permanent establishment within the definition under Italian law.\u00a0 However this view is not guaranteed to be accepted by the Italian Tax Agency or the Courts.\u00a0 Certain some clarification, possibly at EU level of the status of cross-border remote workers would be welcome.<\/p><p style=\"text-align: justify;\">Finally it should be noted that a foreign company has the possibility of requesting an <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/schede\/istanze\/accordi-preventivi-imprese-internazionali\/infogen-accordi-preventivi-imprese\">advance ruling<\/a> from the Italian Tax Agency confirming whether or not the proposed activities of an employee give rise to the existence of a Permanent Establishment or not.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b153e74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b153e74\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20755d2\" data-id=\"20755d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0e5844 elementor-widget elementor-widget-text-editor\" data-id=\"b0e5844\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div data-block=\"true\" data-editor=\"clhnj\" data-offset-key=\"3ll79-0-0\"><p style=\"text-align: justify;\"><span style=\"font-family: Monda, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; text-align: start;\">Whatever the\u00a0 role of the employee, the PE issue needs to be confronted, and monitored over time.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a &#8220;permanent establishment&#8221; (or fixed base) in Italy generally need to register with the Register [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1661,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,3,54,109,713,722],"tags":[],"class_list":["post-3210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","category-technical-update","category-blog","category-working-in-italy","category-doing-business-in-italy","category-menupost"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hiring an Employee - the Permanent Establishment risk | Taxing.It<\/title>\n<meta name=\"description\" content=\"A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/hiring-an-employee-the-permanent-establishment-risk\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hiring an Employee - the Permanent Establishment risk | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxing.it\/it\/hiring-an-employee-the-permanent-establishment-risk\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxing.It\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Taxing.It\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-22T07:49:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-06T12:20:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxing.it\/wp-content\/uploads\/2019\/08\/CellBG1200x200Taxing-ItText.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"crjamie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:site\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"crjamie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxing.it\\\/hiring-an-employee-the-permanent-establishment-risk\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/hiring-an-employee-the-permanent-establishment-risk\\\/\"},\"author\":{\"name\":\"crjamie\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\"},\"headline\":\"Hiring an Employee &#8211; 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