Local office lease requirement
Argentina
In some circumstances, the Tax Authority requires evidence of the declared domicile.
Australia
Branch
Must have a registered office in Australia and inform ASIC of its location. This does not have to be owned or leased by the foreign company.
Proprietary company
Must have a registered office in Australia and inform ASIC of its location. This does not have to be owned or leased by the company, but the person who owns or leases that property must consent to it being the registered office of the company. Corporate records are generally required to be maintained at the registered office.
Public company
Must have a registered office in Australia. This does not have to be owned or leased by the company, but the person who owns or leases that property must consent to it being the registered office of the company. Corporate records are generally required to be maintained at the registered office.
Austria
Stock corporation (AG)
None required for incorporation; however, an address must be filed with the companies registry (can be the address of a law firm).
Limited liability company (GmbH)
None required for incorporation; however, an address must be filed with the commercial registry (can be the address of a law firm).
Bahrain
With Limited Liability (WLL)
A local office lease is required.
Closed Shareholding Company (BSC(c))
A local office lease is required.
Foreign Branch (Branch)
A local office lease is required.
Belgium
Public limited company (société anonyme/naamloze vennootschap)
Service agreement or lease agreement for registered office or property.
Limited company (société privée à responsabilité limitée/besloten vennootschap)
Service agreement or lease agreement for registered office or property.
Belgian branch office of a foreign company
A Belgian branch office must have a physical existence in Belgium (ie, an office in which the foreign company carries out its activities in Belgium). Third-party service providers can provide a Belgian branch office with such local office.
Brazil
Limited liability company (Sociedade Limitada)
The address of the company's headquarters or branch must be adequate for the activities it will perform on such site.
Corporation (Sociedade Anônima)
The address of the corporation's headquarters or branch must be adequate for the activities it will perform on such site.
Canada
Corporate subsidiary (Corporation form rather than flow-through form)
None required for incorporation.
Chile
An entity must have a local address within the Chilean territory for tax purposes.
China
Required for incorporation and ongoing business operation, if an LLC does not itself own office premises.
Colombia
Not required.
Czech Republic
Since an address must be filed with the commercial register within the incorporation and throughout the term of the company, title to the address (at least consent of owner of the premises or a lease agreement) must be obtained.
Denmark
Limited liability company (Kapitalselskab)
Limited companies must have a registered office in Denmark, but it does not have to be either owned or leased by the company.
Egypt
An owned or leased registered physical office space is required for all types of entities.
Finland
Osakeyhtiö (Oy)
Not required.
France
Société par actions simplifiée (SAS)
Must justify the regular occupation of the registered office for incorporation.
Société à responsabilité limitée (SARL)
Must justify the regular occupation of the registered office for incorporation.
Société anonyme (SA)
Must justify the regular occupation of the registered office for incorporation.
Germany
GmbH – limited liability company
Filing for incorporation requires an office in Germany. A lease is not required, however, a full postal address suitable for formal service of documents must be given. The actual location of the administrative headquarter can differ and therefore be in a foreign country as well.
Greece
A lease agreement, sub-lease agreement or a concession of use of space in force is provided by the company to the General Commercial Registry to prove its registered address. Depending on the company's activity, a commercial lease agreement may be essential for the legitimate operation of the company.
Hong Kong, SAR
Limited private companies
None required.
Hungary
Corporate entity's registered seat must be in Hungary. For the purpose of the foregoing “registered seat” means the place indicated in the company’s articles of association as such where the company must be able to take delivery of its correspondence and where it must be able to provide access to its books and statements specific under applicable law. The place of “central administration” (i.e. place of effective management) of a corporate entity may be located outside of Hungary. From a taxation perspective, this may result in dual tax residency and potential double taxation for Hungarian purposes which can be mitigated based on the provisions of a relevant double tax treaty.
India
Private limited company
Local physical office or correspondence address capable of accepting letters/post is mandatory at the time of incorporation. The local physical office acts as the registered office of the entity in the incorporation documents. In case the company is an incorporated basis correspondence address, the company is required to intimate the relevant RoC of its registered office within 30 days of its incorporation.
Indonesia
Limited liability company
A company incorporated in Indonesia must have a registered office in Indonesia. A lease agreement is one of the supporting documents to be submitted to the OSS-RBA agency, BKPM or other government institution when establishing the company and obtaining the NIB from the OSS-RBA.
Ireland
Private company limited by shares (LTD)
Every company is required to have in Ireland:
- a registered office address , being the official address where all formal legal documents are sent or
- a business or trading office address.
Both the registered office address and business/trading office address can be the same address and may be provided by a third-party services provider.
External company
Must have a principal place of business in Ireland which:
- has the appearance of permanency
- has a management system
- is materially equipped to negotiate business with third parties.
The principal place of business also acts as the registered address, being the official address where all formal legal documents are sent, and may be provided by a third-party services provider.
Israel
Company
None required.
Branch / representative office
Not applicable.
Italy
Società a responsabilità limitata (S.r.l.) and Società per azioni (S.p.A.)
Not mandatory. The Italian entity may be domiciled at the bookkeeper office.
Japan
Registered branch
To lease property in the name of a foreign company, most lessors require a certified copy of the registration with the Legal Affairs Bureau indicating that the foreign company is duly constituted and that the individual representative in Japan has been duly authorized to act on behalf of the company.
Kabushiki-Kaisha (KK)
None required for incorporation.
Godo-Kaisha (GK)
None required for incorporation.
Luxembourg
Private limited liability company (Société à responsabilité limitée or S.à r.l.)
Registered office in Luxembourg required.
Public limited liability company (Société anonyme or S.A.)
Registered office in Luxembourg required.
Special limited partnership (Société en commandite spéciale or SCSp)
Registered office in Luxembourg required.
Malaysia
Not applicable for this jurisdiction.
Mauritius
The companies are required to have a registered office in Mauritius to which all communications and notices may be addressed and which shall constitute the address for service of legal proceedings on the company. Global Business Corporations and Authorized Companies must also have the name and address of its management company or its registered agent as its registered office address.
Mexico
S.A. de C.V.
Not required for incorporation.
S. de R.L. de C.V.
Not required for formation.
S.A.P.I. de C.V.
Not required for incorporation.
Netherlands
Branch office
The head office must either own or lease the office address of the branch in the Netherlands or use domiciliation services of a Dutch trust company. The office address of the branch must be registered in the Trade Register.
B.V. (private company with limited liability)
An office address (in or outside the Netherlands) is required for incorporation. The office address of the BV must be registered in the Trade Register within 1 weekafter incorporation. Tax substance rules require that the BV has its office address in the Netherlands.
Co-operative U.A.
An office address (in or outside the Netherlands) is required for incorporation. The office address of the co-operative must be registered in the Trade Register within 1 week after incorporation. Tax substance rules require that the co-operative has its office address in the Netherlands.
C.V. (a limited partnership)
An office address (in or outside the Netherlands) is required for establishment of the CV. The address of the CV may be outside the Netherlands, if the CV is considered a closed CV for Dutch tax purposes.
New Zealand
Limited liability company
Must have a registered office and an address for service in New Zealand. This does not have to be owned or leased, but the person who owns or leases that property must consent to it being the registered office. Corporate records (including the share register) must be kept and maintained at the registered office, subject to specific exceptions as set out in the Companies Act.
Branch
Must have a principal place of business in New Zealand. This does not have to be owned or leased by the overseas company.
Nigeria
Every company duly registered in Nigeria is required to have a registered office which must be situate in Nigeria.
This is required to be stated as such in its memorandum of association and documents of registration and shall be the address to which all communications and notices to the company may be addressed. The company is required to notify the local registry of any changes to its registered address.
Norway
Not applicable for this jurisdiction.
Peru
An entity must have a local address within the Peruvian territory for tax purposes.
Philippines
It is required to indicate a specific local principal office address. A lease contract/accommodation letter is a requirement when applying for a business permit.
Poland
Filing for incorporation requires having a registered office in Poland (this applies to all organizational forms, including branches and representative offices). Proof of the address where the business activity is actually carried out may be required for tax registration purposes.
Portugal
Not applicable.
Puerto Rico
Corporations
Not required for incorporation. However, every corporation shall maintain a registered office and a resident agent for service of process in Puerto Rico. Note that office space may be required for certain tax registrations, such as the municipal license tax, that require a use permit which in turn requires office space in the corporation's name.
Limited Liability Companies
Not required for organization/formation. However, every corporation shall maintain a registered office and a resident agent for service of process in Puerto Rico. Note that office space may be required for certain tax registrations, such as the municipal license tax, which require a use permit, which in turn requires office space in the LLC's name.
Romania
The company must have registered headquarters. Relevant documents attesting the right to use the headquarters are required to be submitted with the Trade Registry.
Russia
Joint-stock company (public and non-public)
Premises are required to be used as a registered legal address of the company, where a sole executive body is supposed to sit.
Limited liability company
Premises are required to be used as a registered legal address of the company, where a sole executive body is supposed to sit.
Saudi Arabia
Limited liability company
A local office lease and local address is required.
Singapore
Limited liability company
A company incorporated in Singapore must have a registered office in Singapore. DLA Piper Singapore can arrange for a local registered address of a corporate secretarial agent that communications may be sent to for an annual fee.
South Africa
Not applicable for this jurisdiction.
South Korea
Joint-stock company (Jusik Hoesa)
Required for business registration.
Limited company (Yuhan Hoesa)
Required for business registration.
Spain
Not applicable for this jurisdiction.
Sweden
None required for incorporation.
Switzerland
Stock corporation
None required, but in absence of local offices, a c/o address is required.
Taiwan, China
A local registered office address is required.
Thailand
Not applicable for this jurisdiction.
Turkey
If the company is not the owner of real estate in Turkey to be used for registered address, the company's office must be leased for registration purposes.
Ukraine
Limited Liability Company
The company shall have legal grounds for using its legal (registered) address reflected in the companies register – either on the basis of the lease or ownership title.
Private Joint-Stock Company
The company shall have legal grounds for using its legal address reflected in the companies register – either on the basis of the lease or ownership title.
United Arab Emirates
LLC
Yes, an owned or rented physical office space is required.
Branch
Same as LLC.
FZ-LLC
Generally, a rented physical office (rented/owned) is required in the relevant free zone (possibly including offices from private landlords in the free zone area as approved by the relevant free zone – this depends on the concerned free zone).
FZ-LLC
Same as FZ-LLC
Dual Licence Branch
There is no requirement to lease a separate office and it will be permitted to operate out of the same office space as the parent company. A separate office space is optional.
United Kingdom
Private limited company
Not applicable for this jurisdiction.
Limited liability partnership (LLP)
No statutory requirement. Requirements governed by LLP Agreement.
Registered UK establishment
Not applicable for this jurisdiction.
United States
Not applicable for this jurisdiction.
Vietnam
Generally, the company is required to have its head office in Vietnam.