Corporate - Corporate residence

Last reviewed - 04 December 2023

The place of incorporation determines corporate residence. Entities incorporated under Guatemalan laws are required to have their fiscal and corporate residence in Guatemalan territory.

Permanent establishment (PE)

PE includes activities conducted in the country in a continuous manner, either in a fixed business place or facilities conducting work of any kind, except for insurance and refinancing activities, brokers, independent agents, etc. acting in the normal turn of events.