Corporate Law in Argentina
Provision of local registered address by law firm or third-party service provider
A company must provide its registered address. In certain circumstances, a law firm office may provide the registered address until the local entity hires an office. In this case, the company is requested to move its registered office to its new location.
Branch
Allowed.
Proprietary company
Allowed.
Public company
Allowed.
Stock corporation (AG)
Allowed for incorporation.
Limited liability company (GmbH) and Flexible Company (FlexKapG)
Allowed for incorporation.
With Limited Liability (WLL)
In the absence of an existing commercial address, the company cannot use the address of a law firm. However, it can use the address of a 3rd-party service provider – registered with the MOIC – as a temporary address for a period of 3 months, after which the company must change its commercial address to a permanent address of its own.
Closed Shareholding Company (BSC(c))
In the absence of an existing commercial address, the company cannot use the address of a law firm. However, it can use the address of a 3rd-party service provider (registered with the MOIC) as a temporary address for a period of 3 months, after which the company must change its commercial address to a permanent address of its own.
Foreign Branch (Branch)
In the absence of an existing commercial address, the company cannot use the address of a law firm. However, it can use the address of a 3rd-party service provider (registered with the MOIC) as a temporary address for a period of 3 months, after which the company must change its commercial address to a permanent address of its own.
Public limited company (société anonyme/naamloze vennootschap)
A public limited company must have a local registered address. This can be obtained with the help of a 3rd-party service provider or an accountant and cannot be the address of a law firm. Regarding the language requirements, please see above.
Limited company (société à responsabilité limitée/besloten vennootschap)
A limited company must have a local registered address. This can be obtained with the help of a 3rd-party service provider or an accountant and cannot be the address of a law firm. Regarding the language requirements, please see above.
Belgian branch office of a foreign company
As mentioned in the “Local office lease requirement” section, a 3rd-party service provider can provide a local registered office.
Limited liability company (Sociedade Limitada)
Allowed. The address of the company's headquarters or branch must be adequate for the activities it will perform on such site.
Corporation (Sociedade Anônima)
Allowed. The address of the corporation's headquarters shall be adequate for the activities it will perform on such site.
Note: Law firms do not usually render this type of service (to provide local registered address).
Corporate subsidiary
Most provinces and territories require a corporation registered in their jurisdiction to maintain a registered office address in that jurisdiction. This role is often filled by the corporation’s law firm or another 3rd party service provider.
Not applicable for this jurisdiction.
Generally not permitted unless in certain pilot trial areas. For example, certain approved domestic law firms in the Shanghai free trade zone are permitted to provide registered address subject to restrictions.
Permitted.
Allowed and widely used, at least on temporary basis.
Limited liability company (Kapitalselskab)
It is accepted that the limited company has its registered address at a law firm or 3rd-party service provider, and as such the address can be a c/o-address at the office of another entity in Denmark.
Not applicable for this jurisdiction.
Osakeyhtiö (Oy)
Allowed for incorporation.
Société par actions simplifiée (SAS)
Law firms cannot provide for a registered address. The accountant may provide for a local registered address.
Société à responsabilité limitée (SARL)
Law firms cannot provide for a registered address. The accountant may provide for a local registered address.
Société anonyme (SA)
Law firms cannot provide for a registered address. The accountant may provide for a local registered address.
GmbH – limited liability company
Yes, but should be only an interim solution as this bears the risk of not having enough "substance" from a tax perspective. However, in the recent past some commercial register judges have refused to register an address of a law firm. Therefore, it might not be possible to register in the future with an address of a law firm or 3rd-party provider.
A local registered address can be temporarily provided by a law firm or a 3rd party until a permanent registered address is found.
Limited private companies
Allowed.
Provision of a local registered address is strictly regulated in Hungary. Law firms are no longer authorized to provide this service, however, 3rd-party service providers may provide the registered address on the basis of a written contract.
If the local registered address is provided by a 3rd-party service provider and an administrative penalty was imposed on the corporate entity due to the hindrance of tax administration proceedings in the last 3 years, then the corporate entity will qualify as a "risky taxpayer" resulting in, amongst other consequences, less favorable rules for VAT refunds and potentially higher default penalties in the case of tax audits conducted by the Hungarian tax authority.
As a general rule, only real estate that is in the sole ownership of the service provider or such service provider is entitled to use it under a right (eg., usufruct) which is registered in the land registry can be provided as a registered seat to corporate entities.
An exception to the general rule is if the owner of the real estate gives its prior written consent to the provision of such service and one of the following conditions is met:
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the parties (ie, the service provider and the corporate entity) are affiliated entities;
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the service provider is registered as a delivery agent (of a foreign shareholder or quotaholder or executive officer of a corporate entity) into the companies register kept by the Court of Registration; or
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there is a bookkeeping mandate relationship between the parties ( ie, the service provider and the corporate entity).
Private limited company
Allowed for incorporation; preferable to use it temporarily.
Limited liability company
May apply in certain circumstances and subject to certain requirements.
Private company limited by shares (LTD)
Permitted.
External company
Permitted.
Company
Allowed.
Branch / representative office
Allowed.
Società a responsabilità limitata (S.r.l.) and Società per azioni (S.p.A.)
Allowed, for a limited period of time.
Registered branch
Allowed 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.)
Corporate services providers may provide a registered office address.
Public limited liability company (Société anonyme or S.A.)
Corporate services providers may provide a registered office address.
Special limited partnership (Société en commandite spéciale or SCSp)
Corporate services providers may provide a registered office address.
Local registered address with the corporate secretary is required.
Other than a small private company, local companies must at all times have a qualified company secretary who is resident in Mauritius. It can be either an individual or, subject to the Registrar of Companies’ approval, a corporate body. A law firm or a 3rd-party service provider can also act as company secretary.
S.A. de C.V.
Sufficient for tax registration.
S. de R.L. de C.V.
Sufficient for tax registration.
S.A.P.I. de C.V.
Sufficient for tax registration.
Branch office
Allowed. In the Netherlands, there are trust companies that provide these services. Law firms in the Netherlands are not allowed to do so.
B.V. (private company with limited liability)
Allowed. In the Netherlands, there are trust companies that provide these services. Law firms in the Netherlands are not allowed to do so.
Co-operative U.A.
Allowed. In the Netherlands, there are trust companies that provide these services. Law firms in the Netherlands are not allowed to do so.
C.V. (a limited partnership)
Allowed. In the Netherlands, there are trust companies that provide these services. Law firms in the Netherlands are not allowed to do so.
Limited liability company
Allowed, but subject to completion of AML/KYC requirements.
Branch
Allowed, but subject to completion of AML/KYC requirements.
There are no restrictions imposed against the use of the address of a law firm or 3rd-party service provider as the local registered address.
Private LLCs, public LLCs and partnerships must be registered with a Norwegian address.
If agreed by the respective parties, the domicile of a law firm or another 3rd-party service provider may be used as the legal address (fiscal residence) of a specific company.
Third party shared offices service providers are available.
Generally sufficient; however, potentially problematic for tax purposes (especially VAT registration).
No legal impediments; it is a common practice for multinational companies whose directors are not permanently located in Portugal.
Corporations
Permitted and sufficient for tax registrations.
Limited Liability Companies
Permitted and sufficient for tax registrations.
In certain circumstances, company can use a third-party service provider for headquarters.
Joint-stock company (public and non-public)
Leased or owned premises are required. May be provided by a third-party service provider.
Limited liability company
Leased or owned premises are required. May be provided by a third-party service provider.
Limited liability company
Registered address must be an address where the office is leased by the company.
Limited liability company
May be obtained from law firms or third-party service providers subject to certain criteria.
These services are provided by some law firms and there are other service providers who offer company secretarial services.
Joint-stock company (Jusik Hoesa)
None.
Limited company (Yuhan Hoesa)
None.
Allowed.
Allowed for incorporation.
Stock corporation
Possible.
Permitted but subject to certain restrictions.
Applicable subject to internal policy of such law firm or third-party service provider.
The company must have a registered address in Turkey which will be registered with the relevant Trade Registry and tax office. The law firms cannot provide a registered address due to their code of conduct.
It is a common practice, which, however, is not specifically regulated by law.
LLC
Not sufficient.
Branch
Same as LLC.
FZ-LLC
Not sufficient.
FZ-Branch
Same as FZ-LLC.
Dual Licensee Branch
Same as Branch.
Private limited company
Permitted.
Limited liability partnership (LLP)
Permitted.
Registered UK establishment
Permitted.
Yes, this is allowed.
Such a service is not officially recognized by Vietnamese law.