Is it permissible to offer perfume to visiting women?

There is nothing wrong with that so long as the women to whom
you offer the perfume will not be going out to market-places after they
leave your house and will be going back to their own houses in their cars,
or their houses are close by and they will not be mixing with non-mahram men
after they leave. 

But if the situation is
not like that, then you should excuse yourself to them and tell them that it
is not permissible for a woman to go out wearing perfume among non-mahram
men, because the Messenger of Allaah (peace and blessings of Allaah be
upon him) forbade that because of the fitnah that it causes.  

May Allaah help us all to do that which pleases Him, for He
is All-hearing, Ever-Responsive.