Not applicable for this jurisdiction.

Branch

No. A registered foreign company must display its name in a conspicuous position outside every office and place of business in Australia. It must also display its place of origin and the words "Registered Office" at its registered office.

Proprietary company

No. Each proprietary company must have a physical registered office in Australia. On registration, the address specified in the application for registration becomes the address of the registered office. The registered office can be changed by resolution of directors, and any change must be notified to ASIC. While a proprietary company is not required to open its office to the public, it must display its name prominently at every place at which it carries on business and is open to the public.

Public company

No. Each company must have a physical registered office in Australia. On registration, the address specified in the application for registration becomes the address of the registered office. The registered office can be changed by resolution of directors, and any change must be notified to ASIC.

The registered office of a public company must be open to the public each business day from at least 10:00am to noon and from at least 2:00pm to 4:00pm, or for at least 3 hours between 9:00am and 5:00pm – exact times may be chosen by the company. A public company must also display its name and the words "Registered Office" prominently at its registered office.

Stock corporation (AG)

An address for must be filed with the companies registry (can be the address of a law firm).

Limited liability company (GmbH) and Flexible Company (FlexKapG)

An address for service of documents must be filed with the companies registry (can be the address of a law firm).

With Limited Liability (WLL)

A virtual office can be established depending on the commercial activity and approval of the MOIC and Municipalities Affairs at the Ministry of Municipalities Affairs and Agriculture (MA).

Closed Shareholding Company (BSC(c))

A virtual office can be established depending on the commercial activity and approval of the MOIC and MA.

Foreign Branch (Branch)

A virtual office can be established depending on the commercial activity and approval of the MOIC and MA.

Public limited company (société anonyme/naamloze vennootschap)

The registered address of the public limited company can be set with the accountant or can be a postbox office with a 3rd-service provider.

Limited company (société à responsabilité limitée/besloten vennootschap)

The registered address of the public limited company can be set with the accountant or can be a postbox office with a 3rd-service provider.

Belgian branch office of a foreign company

See local office lease requirement.

Limited liability company (Sociedade Limitada)

Depending on the activities performed by the company, it may have a virtual office.

Corporation (Sociedade Anônima)

Depending on the activities performed by the company, it may have a virtual office.

Corporate subsidiary

Sufficient for incorporation.

A virtual office is not accepted as the legal address for the purpose of registering with the tax authorities, except if, due to the nature of the company's services, said office is in fact the place where the company carries out its main activity. However, a virtual office may be used as a valid address for receiving notifications from the tax authority.

Requirements and practice vary among different locations. In some cities, certain office premises approved by competent local authorities are allowed on a trial basis for "collective registration" of companies.  

The company must have at least a domicile and notification address.

Yes, generally possible. However, a company still needs a registered office address. An address must be filed with the commercial register.

Limited liability company (Kapitalselskab)

An address is needed, but there are no requirements as to the presence of directors or employees on that address.

A physical presence is necessary for all types of entities.

Osakeyhtiö (Oy)

An address is needed, but there are no requirements as to the presence of directors or employees at that address.

Société par actions simplifiée (SAS)

SAS must be at least domicile in a domiciliation company (domiciliation agreement to be signed prior the process of incorporation).

Société à responsabilité limitée (SARL)

SARL must be at least domicile in a domiciliation company (domiciliation agreement to be signed prior the process of incorporation).

Société anonyme (SA)

SA must be at least domicile in a domiciliation company (domiciliation agreement to be signed prior the process of incorporation).

GmbH – limited liability company

Yes, generally possible. However, you still need a registered office address.

Not applicable for this jurisdiction.

Limited private companies

Sufficient.

A corporate entity's registered seat must be in Hungary.

A corporate entity must be available at the address of its registered seat and must mark it with a sign indicating the corporate entity's name. As a minimum, the registered seat functions as the corporate entity's:

• Mailing address and
• Place where business and official documents specified under applicable law are filed, safeguarded and archived and where they can be accessed.

If the place of the effective/ de facto management of the company is different from the registered seat, such additional place must also be indicated in the articles of association.

Private limited company

No. See “Provision of local registered address by law firm or third-party service provider.”

Limited liability company

A company must have a physical office located in Indonesia, particularly for a PMA company. However, in general there is no explicit prohibition against using a virtual office.

Private company limited by shares (LTD)

Insufficient – a physical address must be specified on incorporation documentation.

External company

Insufficient – a physical address must be specified on registration documentation.

Company

Insufficient. While physical presence is not required, a company must maintain a valid local registered mailing address.

Branch / representative office

Insufficient. While physical presence is not required, a Foreign Company must be represented by at least 1 person who regularly resided in Israel.

Società a responsabilità limitata (S.r.l.) and Società per azioni (S.p.A.)

Not applicable for this jurisdiction.

Registered branch

Sufficient for registration.

Kabushiki-Kaisha (KK)

Allowed for incorporation.

Godo-Kaisha (GK)

Allowed for incorporation.

Private limited liability company (Société à responsabilité limitée or S.à r.l.)

Real registered office required (domiciliation allowed).

Public limited liability company (Société anonyme or S.A.)

Real registered office required (domiciliation allowed).

Special limited partnership (Société en commandite spéciale or SCSp)

Real registered office required (domiciliation allowed).

Not applicable for this jurisdiction.

Companies are required to have a registered office in Mauritius.

Foreign companies are also required to have a registered office in Mauritius to which all communications and notices may be addressed. The registered office must be open and accessible to the public for not less than 4 hours on every day other than Saturdays, Sundays and public holidays. A virtual office is not sufficient.

S.A. de C.V.

If accountants (or any other 3rd party) agree to provide their domicile as tax domicile of the entity, a virtual office suffices.

S. de R.L. de C.V.

If accountants (or any other 3rd party) agree to provide their domicile as tax domicile of the entity, a virtual office suffices.

S.A.P.I. de C.V.

If accountants (or any other 3rd party) agree to provide their domicile as tax domicile of the entity, a virtual office suffices.

Branch office

Not sufficient.

B.V. (private company with limited liability)

Not sufficient.

Co-operative U.A.

Not sufficient.

C.V. (a limited partnership)

Not sufficient.

Limited liability company

Limited liability companies must have registered offices in New Zealand. This can be a virtual office, but it must be a physical address where documents can be served, and records kept. On registration, the address specified in the application for registration becomes the address of the registered office. The registered office can be changed by resolution of directors, and any change must be notified to the Companies Office.

Branch

No requirements. A virtual office is sufficient. 

This is not sufficient under local law.

Virtual offices and c/o addresses are sufficient.

A virtual office is not accepted as a legal address by the Peruvian tax authority. However, a virtual office may be used as a valid address for receiving notifications from the tax authority.

Not applicable for this jurisdiction.

Generally sufficient; however, potentially problematic for tax purposes (especially VAT registration).

The registered office must be located in the Portuguese territory and a physical address must be provided for all legal purposes.

Corporations

A virtual office suffices for purposes of incorporation and tax registrations, provided that the corporation's business may be carried out virtually without a need for physical space.

Limited Liability Companies

A virtual office suffices for purposes of organization/formation and tax registrations, provided that the LLC's business may be carried out virtually without a need for physical space.

Not applicable for this jurisdiction.

Joint-stock company (public and non-public)

Not sufficient.

Limited liability company

Not sufficient.

Limited liability company

A virtual office is not sufficient.

Limited liability company

Sufficient for incorporation so long as the company has a registered office as set out in Local office lease requirement.

Sufficient for all companies provided that they maintain a registered physical address in South Africa.

Joint-stock company (Jusik Hoesa)

Not sufficient for business registration.

Limited company (Yuhan Hoesa)

Not sufficient for business registration.

Registered offices are needed for incorporation.

Sufficient for incorporation.

Stock corporation

Sufficient for incorporation; however, a written declaration by the holder of the domicile needs to be supplied confirming that they allow the stock corporation to have its domicile at the address stated.

No.

Applicable to certain extent (ie, not applicable for the entity's value-added tax registration).

Not applicable for this jurisdiction.

Limited Liability Company

Registered office must be a physical location within the territory of Ukraine.

Private Joint-Stock Company

Registered office must be a physical location within the territory of Ukraine.

LLC

Not sufficient. An owned or rented physical office space is required.

Branch

Same as LLC.

FZ-LLC

Not possible in some free zones but possible in other free zones.

FZ-Branch

Same as FZ-LLC.

Dual Licensee Branch

Sufficient.

Private limited company

Registered office must be a physical location within the UK.

Limited liability partnership (LLP)

Registered office must be a physical location within the UK.

Registered UK establishment

Service address must be a physical location within the UK.

Yes, sufficient.

The use of a virtual office is not officially recognized by Vietnamese law.