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Madagascar Corporate - Corporate residence

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Companies are considered resident in Madagascar if they are registered in Madagascar or have a legal existence in Madagascar.

Permanent establishment (PE)

PE refers to a fixed place of business through which a company carries out the whole or part of its activities, including:

  • Management offices.
  • Branches.
  • Offices.
  • Factories.
  • Workshops.
  • Mining sites, oil or gas wells, quarries, or any other places for the extraction of natural resources.
  • Building sites, construction or installation projects, or supervising activities lasting for more than six months in relation to those projects.
  • Provision of services by a company, including advisory services, via employees or other staff hired by the company to this end, only if such activities are carried out in Madagascar for a total period of 183 days for a 12-month period either starting or ending during the fiscal year involved, for the given or a related project.

PE does not include:

  • The use of facilities for the storage or display of goods or merchandise belonging to the company.
  • Exploiting a stock of goods or merchandise belonging to the company for the sole purpose of either storage or display or of being processed by another company.
  • Exploiting a fixed place of business for the sole purpose of:
    • either purchasing merchandise or collecting information for the company
    • carrying out any other activity of preparatory or auxiliary character for the company, or
    • pursuing any combination of the activities mentioned above, conditional on the overall activity of the fixed place of business, as resulting from this combination, remaining of preparatory or auxiliary character.

Last Reviewed - 02 September 2019

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