Congo, Republic of

Corporate - Corporate residence

Last reviewed - 13 January 2021

A company is considered resident in the Republic of Congo if it has its registered office or principal office for all its activities in the Republic of Congo.

Permanent establishment (PE)

The 2020 Finance Act has introduced a definition to the notion of PE, to mean: an economic activity shall be deemed to be carried on in the Congo when such activity is habitually exercised either through a permanent establishment or through representatives without independent professional personality or when such activity results in operations which form a complete commercial cycle.