Non-profit representative office setup for foreign companies in Korea.
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Liaison Office · Setup
Liaison Office Setup in Korea Non-Commercial Representative Office for Foreign Companies
Liaison Office Setup — A non-profit representative office for foreign companies in Korea. Permitted activities are limited to market research, information gathering, and liaison functions. It cannot engage in commercial sales, direct contracting, or revenue-generating activities.
A liaison office under Korean law is a non-commercial presence for a foreign company. Operating costs must be funded by overseas remittances from the head office — the liaison office itself cannot earn or collect revenue in Korea. Dispatched employees qualify for the D-7 Dispatch Visa. Tax obligations depend on the individual case.
1. Overview
A liaison office is a representative office that a foreign company may establish in Korea for non-commercial purposes. It serves as a local contact point and market research hub. Operating expenses are remitted from the head office overseas. Unlike a branch office, a liaison office cannot engage in sales, sign commercial contracts, or collect payments in Korea.
2. Permitted vs. Prohibited Activities
Permitted
Prohibited
Market research & surveys
Signing commercial contracts
Liaison between head office and Korean clients/partners
Generating or collecting revenue in Korea
Gathering business intelligence & reports
Importing / exporting goods for commercial purposes
Non-commercial public relations
Issuing invoices or receiving payments
3. Requirements
Legally incorporated foreign parent company
Board resolution authorizing Korea liaison office establishment
Designated liaison office manager or representative
Korean business premises (office or shared space)
Ongoing funding of operating expenses from head office
4. Required Documents
Category
Document
Notes
Parent company
Business registration certificate, certificate of good standing
Apostille or consular confirmation + Korean translation
Resolution
Board resolution to establish Korea liaison office
Apostille or consular confirmation
Representative
Passport copy of liaison office manager, appointment letter
Standard-size photo (1 copy) for visa applications
Premises
Korean office lease agreement
Documents proving the Korean business address
Funds
Proof of operating fund remittance from head office
Bank transfer records
5. Process
Consultation and eligibility assessment
Prepare and apostille documents from head office country
File liaison office establishment report at foreign exchange bank
Register business address with tax office (non-commercial reporting)
Apply for D-7 dispatch visa for dispatched employees (if applicable)
Employees register as foreigners within 90 days of entry
6. FAQ
Q. Can a liaison office later be converted to a branch office?
A. A liaison office cannot carry out commercial activities, so if your business activities expand beyond non-commercial functions, a branch office or a Korean corporation should be established. The procedure depends on the case, and we can assist.
Q. How long does liaison office registration take?
A. Processing time varies by case and by the competent authority; please confirm individually.
Q. Does a liaison office need to file Korean tax returns?
A. Tax obligations depend on the individual case, and payroll and withholding tax obligations for employees may apply. Please consult a tax professional or our team for specific guidance.
Q. Is consultation available in my language?
A. Yes. Available in Korean, English, Chinese, and Japanese via KakaoTalk, WeChat, LINE, and WhatsApp.
