If your company is expanding into Korea, understanding the Korea branch office setup process is critical. This guide covers the full 2025 procedure, including registration steps, documents, and tax rules.
1. Why Choose a Korea Branch Office Setup?
A branch office allows foreign companies to conduct full business operations in Korea, unlike a liaison office which is limited to research and support functions.
2. Step-by-Step Korea Branch Office Setup Process
- Board Resolution – Parent company approves branch setup.
- Court Registration – Register the branch with the district court.
- Tax Office Registration – Obtain a business registration number.
- Bank Account Setup – Open a local corporate account.
3. Required Documents for Korea Branch Office Setup
- Certificate of incorporation (apostilled & translated)
- Articles of association
- Board resolution
- Branch manager appointment letter
- Office lease agreement
- Branch manager’s passport copy
4. Tax Obligations
A branch office must pay corporate tax on Korean-sourced income. VAT may also apply. For details, visit the KOTRA official guide.
5. Practical Checklist (2025)
| Step | Authority | Documents | Duration |
|---|---|---|---|
| Board Resolution | Parent Company | Board Minutes | 1–2 days |
| FX Report | Designated Bank | Certificate, Articles | 3–5 days |
| Court Registration | District Court | Incorporation Docs | 7–10 days |
| Business Registration | Tax Office | Court Cert, Lease | 3–5 days |
6. Related Services
For more details, see our Branch Manager Services page.
Frequently Asked Questions (FAQ)
What is the difference between a branch office and a liaison office?
A branch office conducts business and earns revenue; a liaison office is limited to non-commercial functions.
How long does setup take?
Usually 2–4 weeks, or 1–2 months including notarization and apostille.
Which documents are required?
Certificate of incorporation, articles of association, board resolution, appointment letter, lease, and translations.