Liaison Office Korea Setup Procedure — Foreign Company Representative Office 2026
A liaison office (연락사무소) in Korea allows foreign companies to maintain a non-commercial presence for market research, public relations, and coordination activities without establishing a full legal entity.
What Can a Liaison Office Do?
Permitted Activities
- Market research and feasibility studies
- Public relations and brand promotion
- Coordination between overseas headquarters and Korean partners
- Product demonstrations and exhibitions
- After-sales support coordination
- Collecting business information
Prohibited Activities
- Generating revenue or issuing invoices in Korea
- Entering into sales or service contracts
- Purchasing inventory for resale
- Employing Korean nationals as sales staff (administrative staff OK)
Registration Requirements
Registering Authority
Liaison offices register with:
- KOTRA (Korea Trade-Investment Promotion Agency) — primary registrar
- Regional offices of the Ministry of Economy and Finance for certain industries
Required Documents
| Document | Preparation | Authentication |
|---|---|---|
| Application form | Fill in Korea | N/A |
| Foreign company corporate registry | Headquarters | Apostille |
| Board resolution to establish liaison office | Headquarters | Apostille |
| Power of attorney for Korean representative | Headquarters | Notarized |
| Passport of Korean representative | Representative | Copy |
| Office lease agreement | Korea | N/A |
Corporate Registry Requirements
The overseas parent company's corporate registry must:
- Be issued within 3 months
- Clearly show the company is in good standing
- Be apostilled (or legalized if apostille not applicable)
Registration Process
Step 1: Prepare Documents (2–4 weeks, done abroad)
Obtain and apostille required overseas documents.
Step 2: Secure Korean Office Address
A physical office address is required. Shared office spaces (co-working) are generally accepted.
Step 3: File Registration Application
Submit to KOTRA or relevant authority:
- Complete application form
- All required documents
- Pay registration fee (if applicable)
Step 4: Receive Registration Certificate
Processing time: approximately 1–2 weeks.
Step 5: Register with Tax Authorities
Even though liaison offices cannot generate revenue, they must:
- Register with the National Tax Service
- File withholding tax returns for employees
- May need to file for VAT if any taxable activities occur
Annual Renewal
Liaison office status must be renewed annually:
- Submit renewal application to KOTRA
- Provide updated financial statements from overseas parent
- Confirm continued non-commercial activities
- Update contact information and office address if changed
Renewal deadline: Within 3 months of the anniversary of registration.
Key Differences: Liaison Office vs Branch vs Subsidiary
| Aspect | Liaison | Branch | Subsidiary |
|---|---|---|---|
| Revenue | None | Yes | Yes |
| Legal liability | Parent | Parent | Limited |
| Registration complexity | Low | Medium | High |
| Annual renewal | Required | Not required | Not required |
| Tax obligations | Minimal | Full | Full |
| Visa for representative | D-7 or E-7 | D-7 | D-8 |
When to Choose a Liaison Office
Consider a liaison office when:
- Testing the Korean market before full commitment
- Regulatory approvals take time (financial services, pharmaceuticals)
- The business model doesn't require Korean revenue
- Maintaining a local contact point for existing Korean customers
Upgrade to a branch or subsidiary when:
- Ready to transact business in Korea
- Need to hire revenue-generating staff
- Want to qualify for investor visas (D-8)
Compliance Notes
Liaison office employees are typically on:
- D-7 visa (if dispatched from overseas parent)
- E-7 visa (if hired locally as specialist)
- E-1 through E-5 depending on role
비전행정사사무소 | 연락사무소 설치 전문 상담: 02-363-2251