Foreign Company Branch Registration in Korea: Requirements and Process (2026)

Foreign Company Branch Registration in Korea: Complete Guide (2026)

Foreign companies looking to establish a presence in Korea without setting up a separate legal entity have two main options: a branch office (지점) that can conduct business and generate revenue, or a liaison office (연락사무소) for non-commercial activities such as market research and communication. This guide explains both paths, the registration requirements, and what each structure means for visa and tax purposes.

Branch Office vs. Liaison Office

The branch office is the most common choice for foreign companies entering the Korean market who need to invoice clients and generate revenue. The liaison office suits companies that only need a local point of contact for communication, procurement, or market research.

Registration Requirements

Branch Office

• Parent company must be a validly incorporated legal entity in its home country
• A branch representative (지점장) must be designated — can be a foreign national
• Office space in Korea must be secured
• No minimum capital, but operating funds must flow from the parent company

Liaison Office

• Same parent company requirements as branch
• Office space required
• Representative must be designated
• Cannot issue invoices or conclude contracts in Korea

Required Documents

From the Parent Company (apostilled or consularized)

In Korea

All foreign documents must be apostilled (for Hague Convention member countries) or notarized and consularized (for non-member countries), then translated into Korean by a certified translator.

Registration Process

1. Prepare foreign documents: Gather incorporation certificate, board resolution, articles of association — apostille all documents
2. Korean translation: All apostilled documents must be translated into Korean
3. Court registration: File at the Korean district court having jurisdiction over your office address
4. Obtain branch registration certificate: Issued within 1–2 weeks of filing
5. Tax registration (NTS): Apply for business registration at the National Tax Service within 20 days of starting operations
6. Employment insurance and social insurance: Register with the four major insurance programs if hiring staff

Timeline: Document preparation 2–4 weeks (including apostille), court registration 1–2 weeks, tax registration 1 week. Total: approximately 4–7 weeks from start to operational.

Visa for Branch Office Staff (D-7)

Foreign nationals dispatched from the parent company's headquarters to work at the Korean branch qualify for the D-7 Intra-Company Transferee visa.

D-7 Key Requirements

• Employee must have worked at the overseas HQ for at least 1 year prior to dispatch
• Salary continues to be paid primarily by the overseas HQ (domestic payment also permissible)
• The Korean entity (branch or subsidiary) must be operationally established

D-7 Required Documents

The D-7 visa is initially issued for 1–2 years and is renewable as long as the dispatch relationship continues.

FAQ

Q. Does a branch office need to file corporate tax returns in Korea? Yes. A branch office conducting business in Korea is a permanent establishment and must file Korean corporate income tax returns. Profits attributable to Korean activities are taxable. A liaison office with purely non-commercial activities typically does not need to file.

Q. Can a branch office convert to a subsidiary later? Yes. Many companies start with a branch office to test the market, then incorporate a separate Korean corporation (100% foreign-owned subsidiary) once they've established a client base. The conversion is a legal process but does not require starting from scratch.

Q. Is there a difference between registering a branch and registering a subsidiary? Yes, significantly. A subsidiary (자회사) is a separate Korean legal entity (주식회사 or 유한회사) requiring a minimum capital injection and its own corporate registration. A branch is not a separate legal entity — it is an extension of the foreign parent and does not require minimum capital.

Q. Can foreign-invested companies use the branch to apply for an FDI certificate? No. The FDI (Foreign Direct Investment) registration and the D-8 visa apply to separately incorporated Korean corporations under the Foreign Investment Promotion Act. A branch office operates under different rules and is associated with the D-7 visa for dispatched staff.

Q. How long does the entire branch registration process take? Approximately 4–8 weeks from the time you begin gathering documents abroad, depending on apostille processing times in your home country and the completeness of your submission.