📋 Korean Law Insight | Tax Law & Foreign Investment
By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul
Korean Withholding Tax on Dividends, Interest, and Service Fees Paid to Foreign Companies
When a Korean company makes payments to a foreign corporation — whether dividends from a subsidiary, interest on a loan, royalties for IP use, or fees for management or technical services — Korean law imposes a withholding tax (원천징수세) obligation on the Korean payer. Understanding this system is essential for foreign businesses operating through Korean subsidiaries, lending to Korean borrowers, or providing services to Korean clients. This guide explains Korea's withholding tax framework, applicable treaty rates, exemption mechanisms, and key compliance obligations.
1. Legal Framework: The Corporation Tax Act and FETA
Korea's withholding tax on payments to foreign corporations is primarily governed by the Corporation Tax Act (법인세법, CTA) and the Income Tax Act (소득세법) for payments to foreign individuals. The Foreign Exchange Transactions Act (외국환거래법, FETA) governs the actual remittance of funds overseas. The International Tax Coordination Law (국제조세조정에 관한 법률, ITCA) provides rules on transfer pricing, thin capitalisation, and tax treaty application.
Under Article 98 of the CTA, a Korean entity paying domestic-source income (국내원천소득) to a foreign corporation must withhold tax at the time of payment and remit it to the National Tax Service (NTS) within the 10th day of the following month.
2. Standard Withholding Tax Rates (Domestic Law)
Under Korean domestic law (absent a tax treaty), the standard withholding rates are:
| Income Type | Domestic Rate | Key Provision |
|---|
| Dividends (배당소득) | 20% (+10% local surtax = 22%) | CTA Art. 98(1)(1) |
| Interest (이자소득) | 20% (+10% = 22%) | CTA Art. 98(1)(1) |
| Royalties / IP Fees (사용료소득) | 20% (+10% = 22%) | CTA Art. 98(1)(3) |
| Service Fees — domestic-source (인적용역소득) | 20% (+10% = 22%) | CTA Art. 98(1)(4) |
| Capital Gains on Korean real estate | 10% or 20% of gains | CTA Art. 98(1)(8) |
| Other domestic-source income | 20% (+10% = 22%) | CTA Art. 98(1) |
Note: The 10% local surtax (지방소득세) is added on top of the corporate income tax withheld, resulting in effective rates of 22% in most cases.
3. Tax Treaty Rates: Korea's Reduced WHT Network
Korea has concluded tax treaties with over 90 countries. Where a treaty applies, reduced withholding tax rates typically apply to dividends, interest, and royalties:
| Country | Dividends (significant holding) | Dividends (general) | Interest | Royalties |
|---|
| USA | 10% | 15% | 12% | 10% or 15% |
| Japan | 5% | 15% | 10% | 10% |
| Germany | 5% | 15% | 10% | 2% or 10% |
| China | 5% | 10% | 10% | 10% |
| UK | 5% | 15% | 10% | 2% or 10% |
| Singapore | 10% | 15% | 10% | 15% |
| Netherlands | 10% | 15% | 10% | 10% |
| Australia | 15% | 15% | 15% | 15% |
| France | 10% | 15% | 10% | 10% |
| Hong Kong | 10% | 15% | 10% | 10% |
Note: "Significant holding" typically means ≥25% equity stake; specific thresholds vary by treaty. Always consult the actual treaty text and NTS rulings for the applicable rate.
4. Procedure for Claiming Treaty Benefits
To benefit from a reduced treaty withholding rate, the foreign recipient must:
- Submit a Non-Resident/Foreign Corporation Income Tax Exemption Application (비거주자·외국법인의 소득에 대한 조세조약상 제한세율 적용을 위한 원천징수세율 적용 신청서): Filed with the Korean payer before the payment is made. The Korean payer then applies the treaty rate when withholding.
- Provide a Certificate of Residence (거주자증명서): Issued by the tax authority of the foreign recipient's home country, confirming the recipient is a tax resident of that country. Must be renewed periodically (NTS typically requires current-year or prior-year certificate).
- Satisfy Beneficial Ownership Requirements: Anti-avoidance provisions require that the treaty applicant is the "beneficial owner" of the income — conduit or pass-through structures (e.g., a shell holding company interposed solely to access treaty benefits) may be denied treaty protection under ITCA Article 28 and the OECD Commentary's principal purpose test.
If the foreign recipient fails to submit the required documents before payment, the Korean payer must withhold at the domestic rate (22%). The foreign recipient may then file a refund claim (경정청구) with the NTS within 3 years of the withholding date, submitting the residence certificate retroactively.
5. Service Fees: When Is Korean WHT Triggered?
Withholding tax on service fees (인적용역소득) is one of the most contentious areas. Key rules:
- Domestic-source test: Services physically performed outside Korea by a foreign company with no Korean permanent establishment (PE) are generally not subject to Korean WHT. The CTA's domestic-source income rules under Article 93 specify that "personal service income" is Korean-source only if the services are performed within Korea.
- PE risk: If a foreign company sends employees to Korea for extended periods or maintains a fixed place of business in Korea, a PE may be triggered, subjecting the entire business profit attributable to the PE to Korean corporate income tax — not just WHT.
- Management fees / technical service fees: These are treated as royalties or "other income" under many treaties and are subject to WHT even if physically performed outside Korea, if the economic benefit is received by a Korean entity. The NTS takes an expansive view of the source rules for management and technical service fees.
- Cloud/SaaS fees: The NTS has issued rulings treating certain cloud service fees and SaaS subscription payments as royalties subject to 22% WHT (or treaty rate) rather than pure service fees, based on the licence-to-use element in the contract.
6. Thin Capitalisation and Interest Deduction Limits
Under the International Tax Coordination Law (ITCA) Article 14, Korean companies may not deduct interest payments to foreign controlling shareholders where the debt-to-equity ratio exceeds 2:1 (3:1 for financial institutions). Excess interest is re-characterised as a dividend and subject to dividend WHT rather than interest WHT — with important treaty implications, since dividend and interest treaty rates differ. This rule is called the Thin Capitalisation Rule (과소자본세제).
7. Transfer Pricing and WHT Interaction
Under ITCA Article 4 and the OECD Transfer Pricing Guidelines as adopted into Korean law, transactions between Korean companies and their foreign related parties must be conducted at arm's length prices. If the NTS determines that a royalty, management fee, or interest payment to a foreign parent is excessive (above arm's length), the excess amount will be re-characterised as a dividend and subjected to dividend WHT rates (typically higher than royalty or interest treaty rates). Foreign companies must maintain contemporaneous transfer pricing documentation to defend their positions in NTS audits.
8. Practical Compliance Checklist for Korean Payers
- ☑ Identify the nature of each cross-border payment (dividend, interest, royalty, service fee)
- ☑ Determine whether a tax treaty applies and the applicable treaty rate
- ☑ Collect the foreign payee's Certificate of Residence and WHT exemption application before payment
- ☑ Withhold at the correct rate and pay to NTS by the 10th of the following month
- ☑ Issue a WHT certificate (원천징수영수증) to the foreign recipient
- ☑ File the annual withholding tax summary return (지급명세서) by end of February of the following year
- ☑ Assess thin capitalisation rules for intercompany loans from foreign related parties
- ☑ Maintain transfer pricing documentation for royalties, management fees, and service fee payments
- ☑ Evaluate beneficial ownership of treaty applicants (anti-conduit analysis)
📌 Official References
Frequently Asked Questions (FAQ)
Q1: Does a foreign company need to register with the NTS to claim treaty benefits?
A foreign corporation without a Korean branch or PE does not need to register with the NTS solely to claim WHT treaty benefits. The Korean payer collects and remits the WHT on the foreign recipient's behalf. However, the foreign company must provide its Certificate of Residence and complete the treaty application form (available from the NTS) to the Korean payer before payment occurs. If the foreign company files a refund claim after withholding at the domestic rate, it will need to correspond directly with the NTS and may need to appoint a Korean tax agent (납세관리인).
Q2: A Korean subsidiary is paying management fees to its foreign parent. Is WHT triggered?
Almost certainly yes, if the management fee covers services that primarily benefit the Korean subsidiary and the economic value of those services is consumed in Korea. The NTS treats management fee income broadly as Korean-source income. The applicable WHT rate depends on whether the services qualify as "royalties" or "other income" under the applicable treaty — this classification determines the treaty rate. Many tax treaties have specific provisions for technical service fees or management fees. Consult a Korean tax attorney to determine the correct characterisation under the relevant treaty.
Q3: What happens if the Korean company forgets to withhold tax on a payment to a foreign company?
The Korean payer becomes personally liable for the unwithheld tax, plus a failure-to-withhold penalty (원천징수불이행 가산세) of 3%–10% of the unwithheld amount. Interest on overdue tax (납부지연가산세) accrues at a rate of 0.022% per day. The Korean payer cannot then "recover" the tax from the foreign payee after the fact unless contractually arranged; it simply must pay the tax from its own funds. This is why withholding tax due diligence is critical before making any cross-border payment.
Q4: Can dividends paid to a foreign parent be exempt from WHT under the participation exemption?
Korea does not have a comprehensive participation exemption from WHT for dividends paid to foreign parents (unlike the EU Parent-Subsidiary Directive). Dividends paid to a foreign parent are always subject to WHT at domestic rates (22%) or reduced treaty rates. However, some treaties (e.g., Korea-Netherlands, Korea-UK) provide for very low or zero WHT rates on dividends for qualifying substantial holdings. Additionally, dividends paid by a Korean foreign-invested company (under FIPA) may qualify for additional tax reduction if the investment meets foreign investment promotion incentive criteria.
Q5: How does Korea's Principal Purpose Test (PPT) affect treaty WHT planning?
Under ITCA Article 28 and Korea's adoption of BEPS Action 6 measures, tax treaty benefits may be denied if one of the principal purposes of an arrangement was to obtain that treaty benefit. This Principal Purpose Test (PPT) targets arrangements such as interposing a holding company in a treaty-favourable jurisdiction solely to reduce WHT rates, without genuine economic substance in that jurisdiction. Post-2020 Korean treaties and protocols include the PPT as a minimum standard. Foreign groups using intermediate holding companies to channel Korean-source income should conduct a substance analysis and document a bona fide business purpose for their structure.
Q6: Is interest on a shareholder loan from a foreign parent subject to Korean WHT?
Yes. Interest paid to a foreign lender (including a foreign parent company) on a loan is subject to Korean WHT. Under domestic law, the rate is 20% (+10% surtax = 22%). Most tax treaties reduce this to 10%–12% for qualifying interest. However, if the loan exceeds the 2:1 debt-to-equity thin capitalisation threshold, the excess interest is re-characterised as a constructive dividend for WHT purposes, and the dividend treaty rate (typically higher than the interest rate for large holdings, e.g., 5%) would apply to the excess portion.
Q7: Are SaaS subscription fees paid by a Korean company to a foreign software vendor subject to WHT?
This is an evolving and fact-specific area. The NTS has issued several advance rulings finding that SaaS/cloud subscription payments are royalties (사용료소득) where the contract grants a licence to use the software or intellectual property, making them subject to WHT. Conversely, if the payment is purely for a service (no right to the software itself is granted), it may qualify as service income not subject to Korean WHT when performed outside Korea. The distinction hinges on contract characterisation. Foreign software vendors should review their Korean contracts carefully and seek an advance ruling from the NTS if uncertain.
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📋 韩国法律解析 | 税法 & 外国投资
作者：NOH UJIN 律师 | HANBYOL LAW LLC，首尔
韩国对支付给外国公司的股息、利息及服务费的预提所得税详解
当韩国企业向外国法人支付款项时——无论是子公司的股息、贷款利息、知识产权使用费，还是管理服务费——韩国法律要求韩国付款方履行预提所得税（원천징수세）扣缴义务。对于在韩设立子公司的外国企业、向韩国借款方提供贷款的外国机构，或向韩国客户提供服务的外国公司而言，深入理解这一制度至关重要。本文将详细介绍韩国预提所得税框架、税收协定优惠税率、豁免机制及合规要求。
一、法律框架：《法人税法》与外汇交易法
韩国对向外国法人付款征收预提所得税，主要依据《法人税法》（법인세법，CTA）；对向外国个人付款则适用《所得税法》（소득세법）。《外汇交易法》（FETA）规范实际向海外汇款的操作，而《国际税务调整法》（국제조세조정에 관한 법률，ITCA）则就转让定价、资本弱化及税收协定适用提供具体规则。
依据《法人税法》第98条，向外国法人支付国内来源所得（국내원천소득）的韩国主体须在付款时扣缴税款，并于次月10日前向国税厅（NTS）申报缴纳。
二、国内法标准预提税率
| 所得类型 | 国内税率 | 主要法律依据 |
|---|
| 股息（배당소득） | 20%（+10%地方税=22%） | CTA第98(1)(1)条 |
| 利息（이자소득） | 20%（+10%=22%） | CTA第98(1)(1)条 |
| 特许权使用费/知识产权费（사용료소득） | 20%（+10%=22%） | CTA第98(1)(3)条 |
| 服务费（国内来源）（인적용역소득） | 20%（+10%=22%） | CTA第98(1)(4)条 |
| 韩国不动产资本利得 | 10%或20% | CTA第98(1)(8)条 |
三、税收协定优惠税率
韩国已与90余个国家签订税收协定，适用协定可获得股息、利息及特许权使用费的优惠税率。申请协定优惠须满足：提交减税申请表、提供居住地证明，并符合受益所有人要求。国税厅反避税规则（ITCA第28条）对仅为套用协定优惠而设立的导管结构加以否定。
四、服务费的预提税规则
- 在韩国境外提供、且外国公司在韩无常设机构的服务，通常不产生韩国预提税。
- 管理费和技术服务费：国税厅倾向于将其认定为特许权使用费或"其他所得"，即使服务在境外提供，若经济利益由韩国实体享有，仍可能适用预提税。
- 云服务/SaaS费用：国税厅已发布裁决，将部分云服务费认定为特许权使用费，适用22%预提税（或协定税率）。
五、资本弱化规则
依据ITCA第14条，当韩国公司向外国控股股东支付的利息对应债务超过2:1债务股权比时，超额利息将被重新定性为股息，适用股息预提税率而非利息税率。金融机构的债务股权比上限为3:1。
六、合规核查清单
- ☑ 确认每笔跨境支付的所得性质（股息、利息、特许权使用费、服务费）
- ☑ 确定是否适用税收协定及对应优惠税率
- ☑ 付款前收取外国受益人的居住地证明及减税申请表
- ☑ 按正确税率扣缴，并于次月10日前缴至国税厅
- ☑ 向外国受益人出具预提所得税完税凭证
- ☑ 次年2月底前申报年度预提税汇总申报表
- ☑ 评估关联方贷款的资本弱化规则适用情况
- ☑ 保存特许权使用费、管理费及服务费的转让定价文档
📌 官方参考资源
常见问题解答（FAQ）
问1：外国公司申请协定优惠是否需要向韩国国税厅登记？
在韩无分支机构或常设机构的外国法人，无需仅为申请预提税协定优惠而向国税厅登记。韩国付款方代为扣缴和申报。但外国公司须在付款前向韩国付款方提供居住地证明和协定申请表。若付款时已按国内税率扣缴，外国公司可在扣缴之日起3年内向国税厅申请退税（경정청구）。
问2：韩国子公司向外国母公司支付管理费是否需缴纳预提税？
几乎肯定需要，前提是管理费主要惠及韩国子公司且经济利益在韩国消耗。适用税率取决于相关协定下该费用的性质认定（特许权使用费还是"其他所得"）——不同认定对应不同协定税率。建议咨询韩国税务律师以确认正确定性。
问3：韩国公司忘记扣缴向外国公司支付款项的预提税会有什么后果？
韩国付款方须自行承担未扣缴的税款，并缴纳未扣缴金额3%至10%的扣缴不履行加算税，以及每日0.022%的滞纳金。无法事后向外国受益人追偿税款（除非合同中有明确约定）。因此，跨境付款前的预提税合规审查至关重要。
问4：向外国母公司支付的股息能否享受参股免税（参与豁免）？
韩国没有针对向外国母公司支付股息的全面参股免税制度（不同于欧盟母子公司指令）。向外国母公司支付的股息始终须缴纳国内22%的预提税或协定优惠税率。部分协定（如韩国-荷兰、韩国-英国协定）对符合条件的重大持股提供极低甚至零预提税率。
问5：韩国向外国公司支付的SaaS订阅费是否需缴纳预提税？
这是一个持续演变的领域。国税厅已发布多项预先裁定，认定合同中包含软件或知识产权使用授权的SaaS/云订阅费属于特许权使用费，须缴纳预提税。若付款纯为服务费性质（未授予软件使用权），且服务在韩国境外提供，则可能不涉及韩国预提税。具体认定取决于合同定性，建议外国软件供应商仔细审查其韩国合同，如有疑问可向国税厅申请预先裁定。
📚 相关文章
📋 韓国法律インサイト | 税法 & 外国投資
弁護士 NOH UJIN | HANBYOL LAW LLC、ソウル
韓国の外国法人向け配当・利子・サービスフィーへの源泉徴収税
韓国企業が外国法人に対して配当金、利子、ロイヤルティ、管理フィーなどを支払う場合、韓国法は韓国側の支払者に源泉徴収税（원천징수세）の義務を課しています。韓国子会社を通じて事業を展開する外国企業、韓国の借入人への融資を行う外国金融機関、韓国顧客にサービスを提供する外国企業にとって、この制度の理解は不可欠です。
１．法的枠組み：法人税法と外国為替取引法
韓国の外国法人向け源泉徴収税は主に法人税法（CTA）が規律し、外国個人への支払いは所得税法が適用されます。国際租税調整法（ITCA）は移転価格、過少資本化、租税条約適用のルールを定めています。法人税法第98条に基づき、外国法人に国内源泉所得を支払う韓国主体は、支払時に源泉徴収し、翌月10日までに国税庁（NTS）に納付する義務があります。
２．国内法上の標準源泉徴収税率
| 所得区分 | 国内税率 |
|---|
| 配当（배당소득） | 20%（+地方税10%＝22%） |
| 利子（이자소득） | 20%（+10%＝22%） |
| ロイヤルティ（사용료소득） | 20%（+10%＝22%） |
| サービスフィー（国内源泉）（인적용역소득） | 20%（+10%＝22%） |
３．租税条約上の軽減税率
韓国は90ヶ国以上と租税条約を締結しており、条約が適用される場合は配当・利子・ロイヤルティに対して軽減税率が適用されます。条約上の優遇を受けるためには、支払前に韓国側支払者に居住者証明書と申請書を提出する必要があります。NTSのBEPSアクション6に基づく主要目的テスト（PPT）により、条約優遇の取得のみを目的とした導管構造は否認される可能性があります。
４．サービスフィーへの源泉徴収ルール
- 韓国に恒久的施設（PE）を持たない外国企業が韓国国外で提供したサービスには、原則として韓国の源泉徴収税は発生しません。
- 管理フィーや技術サービスフィーは、経済的利益が韓国で享受される場合、NTSはロイヤルティまたは「その他所得」として広く韓国源泉所得と解釈する傾向があります。
- SaaS/クラウドサービス料金：NTSはソフトウェアや知識財産の使用許諾を含む場合、ロイヤルティとして源泉徴収税の対象とする先行裁定を複数発出しています。
５．過少資本税制
ITCA第14条に基づき、外国支配株主への利子のうち負債資本比率2:1（金融機関は3:1）を超える部分は、みなし配当として再分類され、利子ではなく配当の源泉徴収税率が適用されます。
６．コンプライアンス・チェックリスト
- ☑ 各クロスボーダー支払いの所得区分の確認
- ☑ 適用される租税条約と適用税率の確認
- ☑ 支払前に外国受取人の居住者証明書と申請書を収集
- ☑ 正確な税率で源泉徴収し、翌月10日までにNTSへ納付
- ☑ 外国受取人に源泉徴収票を発行
- ☑ 翌年2月末までに年次源泉徴収確定申告書を提出
- ☑ 関連者間借入の過少資本税制の評価
- ☑ ロイヤルティ・管理フィー・サービスフィーの移転価格文書の整備
📌 公式参考リソース
よくある質問（FAQ）
Q1：外国企業が条約優遇を申請するにはNTSへの登録が必要ですか？
韓国に支店やPEを持たない外国法人は、源泉徴収税の条約優遇申請だけのためにNTSに登録する必要はありません。韓国の支払者が代わりに源泉徴収して申告します。ただし、支払前に居住者証明書と申請書を韓国の支払者に提出する必要があります。
Q2：韓国子会社が外国親会社に管理フィーを支払う場合、源泉徴収税は発生しますか？
ほぼ確実に発生します。管理フィーが主として韓国子会社のために行われ、その経済的利益が韓国で消費される場合、NTSは広くこれを国内源泉所得と解します。適用税率は当該フィーが条約上「ロイヤルティ」か「その他所得」かによって異なります。正確な分類については韓国の税務弁護士に相談することをお勧めします。
Q3：源泉徴収を忘れた場合の罰則は？
韓国の支払者は未源泉徴収税額の3%〜10%の不履行加算税と、1日0.022%の延滞税を負担します。後から外国受取人に税を回収することは（契約上の取り決めがない限り）できないため、事前のコンプライアンス確認が非常に重要です。
Q4：外国親会社への配当に参加免税（参加控除）はありますか？
韓国にはEUの親子会社指令のような包括的な参加免税制度はありません。外国親会社への配当は常に22%（または条約上の軽減税率）の源泉徴収税が課されます。ただし一部の条約（韓国-オランダ、韓国-英国など）では、要件を満たす大口株主への配当について非常に低い税率や0%が規定されています。
Q5：SaaS購読料の源泉徴収税はどうなりますか？
NTSはソフトウェアや知識財産の使用許諾を含む契約に基づくSaaS/クラウド料金をロイヤルティとして源泉徴収の対象とする先行裁定を複数発出しています。純粋なサービスとして（ソフトウェア自体の使用権の付与なしに）提供される場合は、韓国国外で行われる限り源泉徴収の対象とならない場合があります。契約の性質分析が鍵となります。
📚 関連記事
📋 Perspectiva Legal Coreana | Derecho Tributario & Inversión Extranjera
Por el Abogado NOH UJIN | HANBYOL LAW LLC, Seúl
Retención de Impuestos en Corea sobre Dividendos, Intereses y Honorarios de Servicio Pagados a Empresas Extranjeras
Cuando una empresa coreana realiza pagos a una persona jurídica extranjera —ya sea en concepto de dividendos de una filial, intereses sobre un préstamo, regalías por uso de propiedad intelectual, u honorarios por servicios de gestión o técnicos— la ley coreana impone al pagador coreano la obligación de retener el impuesto (원천징수세). Comprender este sistema es esencial para empresas extranjeras con filiales en Corea, prestamistas a deudores coreanos o proveedores de servicios a clientes coreanos.
1. Marco Legal: La Ley del Impuesto sobre Sociedades y la FETA
La retención de impuestos en Corea sobre pagos a personas jurídicas extranjeras se rige principalmente por la Ley del Impuesto sobre Sociedades (법인세법, CTA). La Ley de Coordinación Tributaria Internacional (ITCA) establece normas sobre precios de transferencia, infracapitalización y aplicación de convenios. Conforme al artículo 98 de la CTA, la entidad coreana pagadora debe retener el impuesto en el momento del pago y remitirlo al Servicio Nacional de Impuestos (NTS) antes del día 10 del mes siguiente.
2. Tasas de Retención Estándar (Ley Interna)
| Tipo de Renta | Tasa Interna |
|---|
| Dividendos | 20% (+10% recargo local = 22%) |
| Intereses | 20% (+10% = 22%) |
| Regalías / Cánones de PI | 20% (+10% = 22%) |
| Honorarios de servicio (fuente coreana) | 20% (+10% = 22%) |
3. Tasas de Convenio Fiscal: La Red de Retención Reducida de Corea
Corea ha suscrito convenios fiscales con más de 90 países. Cuando aplica un convenio, se obtienen tasas reducidas de retención sobre dividendos, intereses y regalías. Para beneficiarse de estas tasas, el receptor extranjero debe presentar el Certificado de Residencia y el formulario de solicitud de exención al pagador coreano antes del pago. Las normas antiabuso del ITCA (artículo 28) y el Test de Propósito Principal (PPT) según BEPS pueden denegar los beneficios del convenio a estructuras de conducto sin sustancia económica genuina.
4. Honorarios de Servicio: ¿Cuándo Se Activa la Retención?
- Los servicios prestados físicamente fuera de Corea por una empresa extranjera sin establecimiento permanente (EP) en Corea generalmente no están sujetos a retención coreana.
- Las comisiones de gestión y honorarios por servicios técnicos: el NTS tiende a considerar estos pagos como regalías o "otros ingresos" cuando el beneficio económico es disfrutado por una entidad coreana, incluso si los servicios se prestan fuera de Corea.
- Tarifas SaaS/nube: el NTS ha emitido resoluciones que clasifican determinadas cuotas de servicios SaaS como regalías sujetas a retención del 22% (o tasa de convenio), basándose en el elemento de licencia de uso en el contrato.
5. Infracapitalización y Limitación de Deducción de Intereses
Según el artículo 14 del ITCA, los intereses pagados a accionistas extranjeros controladores que excedan la ratio deuda/capital de 2:1 (3:1 para entidades financieras) son reclasificados como dividendos presuntos y sujetos a la tasa de retención sobre dividendos, en lugar de la tasa sobre intereses.
6. Lista de Verificación de Cumplimiento para Pagadores Coreanos
- ☑ Identificar la naturaleza de cada pago transfronterizo
- ☑ Determinar si aplica un convenio fiscal y la tasa correspondiente
- ☑ Recabar el Certificado de Residencia y formulario del receptor antes del pago
- ☑ Retener a la tasa correcta y pagar al NTS antes del día 10 del mes siguiente
- ☑ Emitir certificado de retención al receptor extranjero
- ☑ Presentar la declaración anual resumen de retenciones antes del fin de febrero del año siguiente
- ☑ Evaluar la aplicación de las normas de infracapitalización en préstamos intercompañía
- ☑ Mantener documentación de precios de transferencia para regalías, honorarios de gestión y servicios
📌 Referencias Oficiales
Preguntas Frecuentes (FAQ)
P1: ¿Necesita una empresa extranjera registrarse en el NTS para reclamar beneficios del convenio?
Una persona jurídica extranjera sin sucursal ni EP en Corea no necesita registrarse en el NTS únicamente para reclamar beneficios de retención por convenio. El pagador coreano recauda y remite la retención en nombre del receptor extranjero. Sin embargo, la empresa extranjera debe proporcionar su Certificado de Residencia y el formulario de solicitud del convenio al pagador coreano antes del pago.
P2: ¿La retención sobre honorarios de gestión pagados a una matriz extranjera está sujeta a retención?
Casi con certeza sí, si los honorarios benefician principalmente a la filial coreana y el valor económico se consume en Corea. La tasa aplicable depende de si los servicios califican como "regalías" u "otros ingresos" bajo el convenio aplicable. Se recomienda consultar a un abogado tributario coreano para la clasificación correcta.
P3: ¿Qué consecuencias hay si el pagador coreano olvida retener el impuesto?
El pagador coreano asume responsabilidad personal por el impuesto no retenido, más una multa por incumplimiento del 3%–10% del importe no retenido, y recargos por mora del 0,022% diario. No es posible recuperar el impuesto del receptor extranjero a posteriori (salvo acuerdo contractual previo), por lo que la auditoría fiscal previa al pago es crítica.
P4: ¿Pueden los dividendos pagados a una matriz extranjera estar exentos mediante la exención de participación?
Corea no dispone de una exención de participación integral para dividendos pagados a matrices extranjeras (a diferencia de la Directiva Matriz-Filial de la UE). Los dividendos siempre están sujetos al 22% (o tasa de convenio). Algunos convenios (Corea-Países Bajos, Corea-Reino Unido) prevén tasas muy bajas o cero para tenencias sustanciales que cumplan los requisitos.
P5: ¿Las cuotas de suscripción SaaS pagadas por una empresa coreana a un proveedor extranjero están sujetas a retención?
Esta es un área en evolución. El NTS ha clasificado varias cuotas SaaS/nube como regalías cuando el contrato otorga una licencia de uso del software o PI. Si el pago es puramente por un servicio (sin conceder derechos sobre el software) prestado fuera de Corea, puede no generar retención en Corea. La clave está en la caracterización contractual.
📚 Artículos Relacionados
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