Congo, Democratic Republic of the

Companies incorporated in the Democratic Republic of the Congo are considered resident companies, regardless of where they are managed and controlled.

Permanent establishment (PE)

A non-resident company is deemed to have a PE in the Democratic Republic of the Congo in either of the following cases:

• It has a material place of business (e.g. head office, branch) or any other fixed or permanent installations producing revenues in the Democratic Republic of the Congo.
• Without having a material place of business, it carries out a professional activity under its own name during a period of at least six months.
• As for service providers, only where its activities are maintained for a total period of six months within any 12-month period.
• Any foreign company operating in the Democratic Republic of the Congo through a person who contracts on its behalf in the usual way. The same applies if, in the absence of signing authority, that person habitually keeps in the Democratic Republic of the Congo a stock of goods on which one regularly takes goods for delivery on behalf of the foreign company.
• An insurance company of a foreign country, except in case of reinsurance, that receives premiums in the territory of the Democratic Republic of the Congo or insures risks that are incurred through the intermediary of a person.