Branch Office

Extension of a foreign company — not a separate legal entity

Overview

A branch office is an extension of a foreign company and does not constitute a separate legal entity in South Korea.

Key Characteristics

No separate legal personality
Income attributable to Korean operations is taxable in South Korea
Subject to VAT, payroll, and withholding tax
Often underestimated in terms of tax and reporting obligations

Practical Considerations

Branch offices are often chosen for simplicity, but in practice, tax and compliance obligations can be comparable to those of a local corporation.

How We Support

We handle the tax filings, payroll, and ongoing administrative compliance a branch carries, and we work through the registration requirements with you — the branch registration filing itself is made by a judicial scrivener, whom we coordinate with.

Request a Proposal

We reply within 2 business days.