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Programme guides · Portugal Golden Visa (Fund Investment) · UAE Golden Visa

Permanent Establishment Risk After Residence

Written by Global Immigrate consultants · Reviewed by Oscar Yip, Founder & Managing Director

Summary

Signing authority or fixed place for a foreign company may create PE.

Short answer: if from the residence country you sign contracts, keep a fixed place or play a key role for a foreign company, you may create a permanent establishment, taxing part of profits locally. Review the business model with tax counsel.

FAQ

Only remote employment?

Depends on duties and signing power — lower but not zero risk.

Rent a desk?

Fixed place is a classic PE factor.

Tied to immigration status?

Status makes presence lawful; PE is a separate tax rule.

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