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Latest information and expert guides on foreign investment, visas, and company formation

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Foreigner Real Estate Acquisition Tax and Capital Gains Tax Practical Guide
Real Estate

Foreigner Real Estate Acquisition Tax and Capital Gains Tax Practical Guide

A practical guide on acquisition taxes and capital gains tax that foreigners face when buying and selling Korean real estate.

Complete Guide to Foreigner's Real Estate Acquisition Reporting Obligations in Korea
Real Estate

Complete Guide to Foreigner's Real Estate Acquisition Reporting Obligations in Korea

A practical guide to the reporting procedures, deadlines, and penalties foreigners must comply with when acquiring real estate in Korea.

Foreign Direct Investment (FDI) Restricted Industries in Korea
Foreign Investment

Foreign Direct Investment (FDI) Restricted Industries in Korea

A practical overview of industries excluded or restricted from foreign direct investment in Korea, including key bottlenecks investors face.

Difference Between Foreign Direct and Indirect Investment in Korea
Foreign Investment

Difference Between Foreign Direct and Indirect Investment in Korea

The 10% voting rights threshold separates foreign direct from indirect investment in Korea, affecting reporting, visa, and tax benefits.

Foreign Investment Zone FIZ Application in Korea: Procedures, Requirements, and Documents
Free Investment Zone

Foreign Investment Zone FIZ Application in Korea: Procedures, Requirements, and Documents

Applying for Korea's Foreign Investment Zone (FIZ) requires step-by-step preparation from selecting the zone type and drafting an investment plan to.

Foreign Investment Zone Entry Conditions and Tax Benefits in Korea
Tax

Foreign Investment Zone Entry Conditions and Tax Benefits in Korea

A practical guide to Korea's Foreign Investment Zone entry requirements and tax benefits, including common pitfalls and post-entry compliance obligations.

Foreign Investment Tax Credits in Korea: 2026 Status and Current Options
Tax

Foreign Investment Tax Credits in Korea: 2026 Status and Current Options

Korea's foreign investment corporate tax reduction ended with 2018 filings and local tax relief with 2025. See the customs exemption and grants still available.

Withholding Tax Obligations for Foreign Corporations in Korea — A Practical Guide for Korean Payers
Tax

Withholding Tax Obligations for Foreign Corporations in Korea — A Practical Guide for Korean Payers

When a Korean entity pays interest, dividends, or royalties to a foreign corporation.

Corporate Tax and VAT Guide for Foreign-Invested Companies in Korea
Tax

Corporate Tax and VAT Guide for Foreign-Invested Companies in Korea

A practical guide for foreign-invested corporations in Korea covering corporate income tax rates, VAT filing schedules, withholding tax.

How to Register E-Commerce Business for Foreign-Invested Companies in Korea
E-Commerce

How to Register E-Commerce Business for Foreign-Invested Companies in Korea

Foreign-invested companies running e-commerce in Korea must complete telecommunication sales registration.

Business Registration Number Issuance Procedure for Foreign Corporations in Korea
Business Registration

Business Registration Number Issuance Procedure for Foreign Corporations in Korea

After foreign investment notification and corporate registration, obtaining a business registration number is the final gateway.

How to Register a Business as a Foreigner in Korea: Required Documents Guide
Business Registration

How to Register a Business as a Foreigner in Korea: Required Documents Guide

A step-by-step guide to business registration for foreigners in Korea, covering required documents, residence status requirements, and common pitfalls.

Foreign CEO Visa and Residency Status in Korea: What to Check Before Incorporation
CEO / Director

Foreign CEO Visa and Residency Status in Korea: What to Check Before Incorporation

A foreign national seeking to serve as CEO of a Korean corporation must hold a residency status that permits business management activities.

Foreign Exchange Transaction Report Procedure and Penalty Warnings
Foreign Exchange

Foreign Exchange Transaction Report Procedure and Penalty Warnings

Foreign exchange reporting is decided by timing and item selection, and missing it once leads to penalties as a percentage of the transaction.

D-7 Intra-Company Transfer Visa: Employer's Guide to Sending Staff to Korea
Work Visa

D-7 Intra-Company Transfer Visa: Employer's Guide to Sending Staff to Korea

A practical guide for foreign companies with Korean entities on how to sponsor D-7 intra-company transfer visas — corporate relationship requirements.

Foreign Investor Minimum Investment of KRW 100 Million: Key Requirements Explained
Foreign Investment

Foreign Investor Minimum Investment of KRW 100 Million: Key Requirements Explained

Under the Foreign Investment Promotion Act, a minimum investment of KRW 100 million is required to qualify as a foreign investor.

Foreign-Invested Enterprise Tax Benefits in Korea: 2026 Status
Foreign Investment

Foreign-Invested Enterprise Tax Benefits in Korea: 2026 Status

New FIE corporate and local tax reductions in Korea have ended. This 2026 guide covers the customs exemption, state property leases and cash grants that remain.

Foreign Investment Report in Korea: Pre vs Post Notification Differences
Foreign Investment

Foreign Investment Report in Korea: Pre vs Post Notification Differences

Foreign investment in Korea must generally be reported before remitting funds.

Complete Guide to Foreign Investment Report Procedures and Required Documents in Korea
Foreign Investment

Complete Guide to Foreign Investment Report Procedures and Required Documents in Korea

Foreign investment in Korea must be reported before remittance, and the source-of-funds explanation matters more than the document count.

Foreign Branch vs Corporation in Korea — Key Differences in Practice
Company Formation

Foreign Branch vs Corporation in Korea — Key Differences in Practice

Branch vs corporation in Korea compared on tax, capital flow, and visa eligibility from a practitioner's view.

Foreign Liaison Office Setup Method and Allowed Activities Guide
Liaison Office

Foreign Liaison Office Setup Method and Allowed Activities Guide

Setup procedures, non-business scope, and practical bottlenecks for foreign liaison offices in Korea.

Foreign Branch Office Registration in Korea: Procedures and Required Documents
Branch Office

Foreign Branch Office Registration in Korea: Procedures and Required Documents

Foreign branch registration in Korea starts with foreign exchange bank notification.

Foreign Company Minimum Capital and Remittance: Real Bottlenecks in Practice
Company Setup

Foreign Company Minimum Capital and Remittance: Real Bottlenecks in Practice

Practical breakdown of minimum capital thresholds and overseas remittance steps that decide whether a foreign-invested company in Korea actually gets.

Can a Foreigner Set Up a Single-Member Company in Korea? Real Requirements
Corporation Setup

Can a Foreigner Set Up a Single-Member Company in Korea? Real Requirements

Foreigners can set up single-member companies in Korea, but visa, capital, and office substance are the decisive factors.

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