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  2. The main differences between permanent establishment and branch are1234:
    • The branch office is an independent office of a company, while the permanent establishment is a dependent office of a company.
    • The branch requires business registration and must be entered in the commercial register, while the permanent establishment requires only business registration.
    • The branch has its own administrative body, while the permanent establishment does not.
    • Every permanent establishment is a branch, but not every branch is a permanent establishment.
    Learn more:
    The branch office is an independent office of a company. It requires business registration and must be entered in the commercial register. The permanent establishment is a dependent office of a company. It requires only business registration.
    www.ihk.de/hamburg/en/produktmarken/startup/poi…
    Although the branch is defined by a physical note (independent installation) and another legal (autonomy of management) permanent establishment is only identified by its physical nature (installation or place where operations are performed in a territory where the company does not reside).
    www.mesadvocats.com/blog/en/diferencia-entre-su…
    The permanent establishment and the branch do not have their own legal personality, it is not necessary to create a company, the responsibility for everything falls on the foreign entity and its activities are limited to those that it has in its corporate purpose, the main difference being that the branch It has its own administrative body.
    firmalex.com/en/2023/05/12/differences-between-p…
    We could say that every permanent establishment is a branch, in that it is a physical installation or work place where, in a habitual or continuous way, operations are carried out in a country in which the holding entity to which it belongs but does not have its residence.
    www.ilpabogados.com/en/branches-what-are-they …
     
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