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. The registration process is simpler than a branch office.
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. Because it has no commercial activity, tax obligations are minimal and registration is simpler than a full branch office.
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
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
5. Process
- Free 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