Foreign Investment Overview

Liaison Office

Non-revenue activities only — market research and communication

Overview

A liaison office is designed for non-revenue-generating activities such as market research and communication.

Key Characteristics

  • No revenue-generating activities allowed
  • No corporate tax, but reporting obligations still apply
  • Often linked with D-7 (Intra-company Transfer) or similar visas

Practical Considerations

Misunderstanding the permitted scope of activities may result in regulatory or tax issues.

How We Support

We assist with registration, scope-of-activity review, administrative reporting, and ongoing compliance to prevent unintended violations.

Compliance Profile

Revenue ActivitiesNo
Tax Filing RequiredLimited
LicensingNo
Back-Office ComplexityMedium

Other Structures

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We can outline the relevant requirements and scope of support for your situation.

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