In some circumstances, the Tax Authority requires evidence of the declared domicile.

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.

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) and Flexible Company (FlexKapG)

None required for incorporation; however, an address must be filed with the commercial registry (can be the address of a law firm).

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. 

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 presence in Belgium (ie, an office in which the foreign company carries out its activities in Belgium). 3rd -party service providers can provide a Belgian branch office with such local office.

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.

Corporate subsidiary

None required for incorporation.

An entity must have a local address within the Chilean territory for tax purposes.

Required for incorporation and ongoing business operation, if an LLC does not itself own office premises.

Not required.

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.

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.

An owned or leased registered physical office space is required for all types of entities.

Osakeyhtiö (Oy)

Not required.

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.

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 (this however may have tax consequences and therefore should be carefully assessed).

A lease agreement, sub-lease agreement or a concession of use of space in force is required for the company 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.

Limited private companies

None required.

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” (ie, 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.

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.

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.

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 3rd-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 3rd 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 3rd-party services provider.

Company

None required.

Branch / representative office

Not applicable.

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.

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.

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.

Not applicable for this jurisdiction.

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.

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.

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 week after incorporation. From a tax substance perspective, it’s recommended 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. From a tax substance perspective, it’s recommended 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.

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.

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.

Not applicable for this jurisdiction.

An entity must have a local address within the Peruvian territory for tax purposes.

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.

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.

Not applicable.

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.

The company must have registered headquarters. Relevant documents attesting the right to use the headquarters are required to be submitted with the Trade Registry.

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.

Limited liability company

A local office lease and local address is required.

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.

Not applicable for this jurisdiction.

Joint-stock company (Jusik Hoesa)

Required for business registration.

Limited company (Yuhan Hoesa)

Required for business registration.

Not applicable for this jurisdiction.

None required for incorporation.

Stock corporation

None required, but in absence of local offices, a c/o address is required.

A local registered office address is required.

Not applicable for this jurisdiction.

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.

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.

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.

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.

Not applicable for this jurisdiction.

Generally, the company is required to have its head office in Vietnam.