Korea withholds 22% on dividends, royalties and interest paid abroad — unless the treaty paperwork is in place before the money moves. We prepare it, run the dividend and remit the funds. Already paid 22%? We claim the difference back.
Your country, shareholding and structure checked against the treaty — 5%, 10% or 15%.
The limited tax rate application prepared for signature, with the residence certificate you need from home.
Distributable profit confirmed, legal reserve set aside, shareholders’ or board resolution drafted.
Withholding at the treaty rate, return filed and paid by the 10th.
Remittance file for the foreign exchange bank, so the funds leave Korea without delay.
Already paid 22%? A request for correction filed for the difference, up to five years back.
On a KRW 300 million dividend, the difference between 22% and 5% is KRW 51 million. The forms cost less.
Invoice within one business day.
Treaty position confirmed, documents listed.
Resolutions, withholding, remittance.
For past dividends, claims filed and followed up.
Korean filings are made by licensed Korean professionals working with us; you deal with one adviser, in English.
Dividends, and also royalties and interest paid from your Korean company to a foreign shareholder or parent.
We file a request for correction with the Korean tax office to recover the difference, for payments within the last five years.
A certificate of tax residence from your tax authority. We tell you exactly which form and wording Korea accepts.
Only from distributable profits under the Commercial Act, with the legal reserve set aside. We check before you declare.
Yes. Individual shareholders get the treaty’s individual rate, usually 10–15%.
We reply within one business day.