When a foreign company needs to register for Korean VAT, how simplified registration for digital services works, and whether VAT can be recovered without a Korean entity.
Read the guide ▸A practical guide to choosing the right business structure for foreign companies entering the Korean market — and why the cheapest option to set up isn't always the cheapest to operate.
Read the guide ▸The four-stage process for incorporating a Korean subsidiary — investment notification, fund remittance, incorporation, and FIE registration — and the sequencing mistakes that cause delays.
Read the guide ▸The registration process for foreign companies choosing a branch or liaison office structure, and the filing deadlines that come with each.
Read the guide ▸Korea's classification rules and the four sequential questions that determine a foreign corporation's Korean tax exposure.
Read the guide ▸Korean-source income categories, withholding rates, and the filing methods that apply once a foreign corporation is subject to Korean tax.
Read the guide ▸Interest, dividends, real estate, leasing, and business income — the first five of Korea's ten Korean-source income categories.
Read the guide ▸Personal services, capital gains, royalties, and securities transfer income — and the royalty vs. personal-services distinction that trips up even careful companies.
Read the guide ▸Korea's catch-all income category, and when a foreign non-profit corporation is taxable in Korea.
Read the guide ▸How Korean taxable income starts from book income and is adjusted through additions and deductions — and the adjustments that trip up foreign-owned entities most often.
Read the guide ▸How a Korean branch deducts its share of head-office common expenses, the allocation methods the NTS accepts, and the documentation that supports the claim.
Read the guide ▸The corporate tax return filing deadline, required attachments, and estimated tax payment rules that apply once a foreign company has a taxable presence in Korea.
Read the guide ▸What the LG Chem and Hyundai E&C rulings mean for Korean companies with multiple foreign operations.
Read the guide ▸How foreign corporations set their fiscal year in Korea and determine which tax office has jurisdiction over their filings.
Read the guide ▸A practical guide to Korea's transfer pricing filings — the international transaction statement, pricing method reports, and local/master file — deadlines, thresholds, and penalties.
Read the guide ▸A quick overview of the cross-border tax provisions in Korea's 2026 tax reform proposal that foreign companies should watch — not yet enacted law.
Read the guide ▸A practical guide to the provisions in Korea's 2026 Tax Revision Bill that matter for foreign investors, multinational groups, and cross-border businesses.
Read the guide ▸The core three-part test behind Korea's "domestic place of business" rule, and what actually qualifies.
Read the guide ▸How long a job site has to run before it creates Korean tax exposure.
Read the guide ▸How a Korean representative, distributor, or agent can trigger PE status without an office.
Read the guide ▸How treaty-reduced withholding tax rates work in practice, and the process for reclaiming over-withheld tax from the NTS.
Full guide in progressHow Korea's global minimum tax rules interact with existing incentives, and the information-reporting obligations to watch.
Full guide in progressWhat to expect when the NTS opens an audit, how to prepare documentation in advance, and common escalation paths.
Full guide in progress