Small company definition excludes subsidiaries
A company controlled by another company is never small, including Korean subsidiaries.
- Holding companies excluded too
- No audit or meeting relief
A company controlled by another company is never small, including Korean subsidiaries.
The core rulebook for foreign offices: eligibility, approval route, permitted activities, extension and closure.
Read source →Compares liaison, branch, project office, LLP, WOS and JV by scope and timeline.
Read source →Under the revised treaty, dividends are capped at 15%, interest and technical fees at 10%.
Read source →LLPs with a March year-end file Form 8 for FY 2025-26 by 30 October, even with no turnover; late fees grow with delay.
Read source →We reply with the right structure, steps and expected cost. The first consultation is free.
AI answers are based on information researched by Adullam. For important legal, tax, HR and other decisions, please always confirm with a specialist.
Questions and answers are kept for 90 days and are sent to an AI provider outside Korea (Anthropic, USA) to generate answers. Please do not enter personal details such as names or phone numbers. Privacy Policy