Public Notary System in Korea: Document Authentication Guide (EN/中文/日本語/Español)

🌐 Language / 語言 / 言語 / Idioma: English 中文 日本語 Español 📋 Korean Law Insight | Korean Legal System By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul Public Notary (공증) System in Korea: A Complete Legal Guide to Document Authentication for Foreign Individuals and Businesses Korea's notarization system — operating under the Notary Public Act (공증인법) and the Civil Procedure Code's provisions on notarial deeds — differs significantly from common-law notary systems familiar to many foreign businesspeople and individuals. Understanding how Korean public notaries (공증인) function is essential for anyone executing powers of attorney, loan agreements, corporate resolutions, or other documents intended for use in Korea or abroad. 1. What Is a Korean Public Notary, and How Does It Differ from the Western Notary? In common-law jurisdictions (US, UK, etc.), a "notary public" is typically a low-level official who verifies identity and witnesses signatures. I...

Special Economic Zones in Korea: FEZ & FIZ Legal Incentives for Foreign Investors (EN/中文/日本語/Español)

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📋 Korean Law Insight | Foreign Investment

Special Economic Zones in Korea: FEZ & FIZ Legal Incentives for Foreign Investors

South Korea has developed a sophisticated network of special economic zones (SEZs) designed to attract foreign direct investment (FDI) by offering streamlined regulations, tax benefits, and administrative support. The two principal frameworks are Free Economic Zones (FEZ) and Foreign Investment Zones (FIZ). Understanding these mechanisms is essential for any multinational company, private equity fund, or international entrepreneur considering operations in Korea.

1. Overview of Korea's Special Economic Zone Framework

Korea's SEZ regime operates under two principal statutes: the Act on Designation and Management of Free Economic Zones (자유경제구역의 지정 및 운영에 관한 법률) and the Foreign Investment Promotion Act (외국인투자 촉진법, "FIPA"). Together, these laws create a comprehensive system enabling regional governments and the central government to designate territories where foreign investors receive preferential treatment unavailable to ordinary domestic investors.

Korea currently operates nine FEZs: Incheon, Busan·Jinhae, Gwangyang Bay, Yellow Sea, Daegu·Gyeongbuk, East Sea, Chungbuk, Saemangeum, and Ulsan. Each zone targets different industrial clusters — Incheon FEZ is particularly known for logistics, bio-healthcare, and IT, while Busan·Jinhae focuses on port logistics and machine tools.

2. Free Economic Zones (FEZ) — Key Features

FEZs are geographically defined districts managed by dedicated FEZ Authorities. Foreign-invested companies operating inside FEZs benefit from:

  • Corporate Tax Exemption: 100% corporate income tax exemption for the first 3 years, followed by a 50% reduction for the next 2 years (subject to meeting investment thresholds).
  • Acquisition Tax & Property Tax Reduction: Local government taxes may be reduced or waived for a period of up to 15 years under local ordinances.
  • Land Lease at Preferential Rates: State or public land within FEZs can be leased at reduced rates, sometimes as low as 1% of land value per annum, to qualifying foreign investors.
  • Relaxed Urban Planning Rules: Construction and zoning restrictions are eased to facilitate rapid facility development.
  • English-Language Administrative Services: FEZ authorities are legally required to provide government services in English, significantly reducing administrative friction for foreign companies.
  • Flexible Labor Rules: Certain FEZs permit more flexible employment of foreign workers, including relaxed requirements for specialized visas.

3. Foreign Investment Zones (FIZ) — Key Features

Unlike FEZs, FIZs are not pre-designated territories but are designated upon application by a foreign investor who commits to a substantial investment in a specific location. FIZ status can be granted for individual factory sites, complexes, or service areas. Key benefits include:

  • Tax Incentives Comparable to FEZ: 100% corporate tax exemption for 5 years, 50% reduction for the following 2 years, for qualifying investments above KRW 30 million USD equivalent or in designated high-tech industries.
  • Cash Grants: Foreign investors may receive direct government cash grants for capital investment and employment creation through the Foreign Investment Ombudsman program and KOTRA's investment support division.
  • Flexible Site Designation: FIZ designation is tailor-made, allowing investors more location flexibility compared to FEZs.
  • Customs Duty Waiver: Capital goods imported for use inside an FIZ may be exempted from customs duties and VAT under Article 121-2 of the Customs Act.

4. Eligibility Requirements

To qualify for FEZ or FIZ incentives, a foreign-invested company must generally meet the following criteria under FIPA:

CriterionFEZFIZ
Minimum Foreign Ownership10% of shares (FIPA general threshold)10% of shares (FIPA general threshold)
Minimum Investment AmountUSD 5 million (manufacturing); USD 10 million (services) — varies by zoneUSD 30 million+ for full tax exemption; USD 3 million for reduced tax
Industry FocusZone-specific (logistics, bio, IT, etc.)High-tech, R&D, manufacturing
Application ProcessApply to FEZ AuthorityApply to Ministry of Trade, Industry and Energy (MOTIE) or local government

5. Comparison: FEZ vs. FIZ vs. Industrial Complexes

FeatureFEZFIZGeneral Industrial Complex
Geographic DesignationPre-designatedInvestor-initiatedPre-designated
Tax HolidayUp to 5 yearsUp to 7 yearsLimited/none
Cash GrantsLimitedAvailableAvailable (conditional)
English Admin ServicesMandatoryNot guaranteedNot available
Best ForHeadquarters, R&D, logistics hubsLarge manufacturing plantsSMEs, domestic firms

6. Application and Registration Process

The typical process for a foreign investor seeking FEZ benefits involves the following steps:

  1. Pre-Consultation: Meet with the FEZ Authority or KOTRA's Invest Korea center to assess eligibility and choose the appropriate zone.
  2. Foreign Investment Declaration: File a foreign investment declaration (외국인투자신고) with a designated foreign exchange bank under FIPA Article 5.
  3. Establishment of Korean Entity: Incorporate a Korean subsidiary (주식회사 or 유한회사) or register a branch office with the Court Registry Office.
  4. FEZ/FIZ Application: Submit a formal investment plan to the FEZ Authority or MOTIE for FIZ designation.
  5. Tax Reduction Confirmation: Obtain a tax reduction confirmation letter (세액감면 확인서) from MOTIE, which is then submitted to the National Tax Service (NTS).
  6. Annual Reporting: File annual foreign investment reports to maintain incentive eligibility and satisfy ongoing FIPA compliance requirements.

7. Recent Policy Developments (2024–2026)

The Korean government has actively expanded SEZ incentives in recent years:

  • K-Chips Act Extension (2024): The Act on Special Measures for Enhancement of Competitiveness of National High-tech Strategic Industries extended additional tax credits for semiconductor and battery manufacturers locating in designated zones.
  • Saemangeum FEZ Expansion (2025): The Saemangeum FEZ was substantially expanded to accommodate hydrogen energy, advanced materials, and EV battery manufacturers, with enhanced land lease incentives.
  • Cash Grant Increase (2026): MOTIE increased the maximum foreign investment cash grant from KRW 10 billion to KRW 20 billion for investments in strategic industries.
  • One-Stop Service Centers: FEZ Authorities are now required to establish integrated one-stop service centers providing visa, tax registration, and business licensing support in English and Chinese.

8. Practical Considerations for Foreign Investors

While SEZ incentives are attractive, foreign investors must be aware of several practical challenges:

  • Clawback Provisions: Tax exemptions are subject to clawback if the investor fails to maintain the minimum investment level or employment commitments for the required period (typically 5–7 years).
  • Transfer Pricing Scrutiny: FEZ companies in Korea are subject to the same transfer pricing rules as ordinary companies. The NTS actively audits intercompany transactions.
  • Real Estate Restrictions: Land purchase by foreign investors inside FEZs is permitted but subject to notification requirements under the Foreign Land Acquisition Act.
  • Labor Law Compliance: Even inside FEZs, Korean labor law (근로기준법) applies in full. Employers must comply with minimum wage, working hour, and unfair dismissal regulations.

📌 Official References

Frequently Asked Questions (FAQ)

Q1: Can a foreign company lease (not purchase) land inside an FEZ?

Yes. Foreign-invested companies may lease state or public land within FEZs at preferential rates — often between 1% and 5% of assessed land value per year — under agreements with the relevant FEZ Authority. Long-term leases of 50 years (with renewal options) are available. This is often more attractive than purchasing land outright, as it preserves capital and avoids real estate acquisition regulations.

Q2: Are the tax exemptions automatic once I establish a company in an FEZ?

No. Tax exemptions under FIPA and the FEZ Act are not automatic. Investors must formally apply for and obtain a "tax reduction confirmation" (세액감면 확인서) from MOTIE. This confirmation is then submitted to the National Tax Service annually. Without this document, the company will be taxed at normal corporate rates.

Q3: What industries receive the most favorable treatment in Korean FEZs?

Priority industries vary by zone but generally include: semiconductors, electric vehicles and batteries, bio-pharmaceuticals, logistics and distribution, financial services (Incheon FEZ only), and advanced manufacturing. The K-Chips Act provides additional R&D tax credits of up to 25% for qualifying semiconductor manufacturers.

Q4: Can a company located outside an FEZ still qualify for FIZ status?

Yes. FIZ status is specifically designed for investments outside pre-designated FEZs. If a foreign investor commits to a minimum investment (typically USD 30 million or USD 10 million for high-tech industries) at a specific location, it can apply to MOTIE or the relevant local government for FIZ designation at that location.

Q5: What happens if I fail to meet the investment commitment after receiving tax exemptions?

Clawback rules apply. If a foreign-invested company fails to maintain the required investment level, employment count, or business activities within the specified period, the exempted taxes (plus interest and potential surcharges) must be repaid. MOTIE and the NTS actively monitor compliance and conduct periodic audits of FEZ/FIZ companies.

Q6: Is it possible to combine FEZ/FIZ incentives with other Korean government subsidies?

Yes, subject to limitations. Foreign investors may simultaneously benefit from FEZ/FIZ tax exemptions and apply for separate government cash grants, R&D subsidies, and employment incentive programs. However, certain grants may reduce the taxable base, affecting the calculation of tax exemptions. Legal counsel should coordinate the structuring of all incentive packages.

Q7: How long does the FIZ designation process typically take?

From submission of a complete application to MOTIE, FIZ designation typically takes 3–6 months. Complex cases involving environmental assessment or inter-ministerial consultation may take up to 12 months. It is advisable to begin the application process in parallel with entity registration to avoid delays in commencing tax-preferred operations.

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📋 韩国法律洞察 | 外国投资

韩国经济特区:自由经济区(FEZ)与外国人投资区(FIZ)对外资企业的法律优惠

韩国建立了一套完善的经济特区体系,旨在通过简化监管、税收优惠和行政支持吸引外商直接投资(FDI)。两大核心框架是自由经济区(FEZ)和外国人投资区(FIZ)。无论是跨国企业、私募基金还是国际创业者,了解这两套机制对于在韩国开展业务至关重要。

一、韩国经济特区的法律框架

韩国经济特区制度的法律依据主要包括:《自由经济区指定及管理相关法律》(자유경제구역의 지정 및 운영에 관한 법률)和《外国人投资促进法》(外国人投资 促进法,简称"FIPA")。这两部法律共同构建了一套综合体系,允许地方政府和中央政府将特定区域划定为特区,并对外资企业给予普通国内企业无法享受的优惠待遇。

目前,韩国设有九个自由经济区:仁川、釜山·镇海、光阳湾、黄海、大邱·庆北、东海岸、忠北、新万金和蔚山。各区域聚焦不同产业集群——仁川FEZ以物流、生物医疗健康和IT见长,而釜山·镇海则侧重港口物流和机械加工。

二、自由经济区(FEZ)的主要特点

自由经济区是由专门管理机构负责运营的地理划定区域。在FEZ内运营的外资企业可享受以下优惠:

  • 企业所得税减免:前3年100%免税,随后2年减半征收(需满足投资门槛)。
  • 取得税与财产税减免:根据地方政府条例,地方税可减免最长15年。
  • 优惠土地租赁:FEZ内的国有或公共土地可按优惠价格租赁给合格外资企业,年租金最低可低至土地价值的1%。
  • 放宽城市规划限制:建筑和分区规划限制放宽,便于快速建设设施。
  • 英语行政服务:FEZ管理机构依法须提供英语政府服务,大幅降低外资企业的行政障碍。
  • 灵活劳动规则:部分FEZ对外籍员工的雇用要求更为灵活。

三、外国人投资区(FIZ)的主要特点

与FEZ不同,FIZ并非预先划定的区域,而是外资企业在承诺在特定地点进行大规模投资后,经申请批准划定的区域。FIZ可针对单个工厂、工业园区或服务区设立。主要优惠包括:

  • 与FEZ相当的税收优惠:符合条件的投资(投资额超过3000万美元等值韩元,或属于高新技术产业)可享受企业所得税5年全免、此后2年减半的优惠。
  • 现金补贴:外资企业可通过外国人投资咨询委员会项目及KOTRA投资支持部门获得资本投资和创就业的直接政府现金补贴。
  • 灵活选址:FIZ指定是量身定制的,与FEZ相比,投资者在选址方面更为灵活。
  • 关税豁免:进口至FIZ内使用的资本货物可依据《关税法》第121条之2免征关税和增值税。

四、申请资格要求

标准FEZFIZ
最低外资比例10%(FIPA一般门槛)10%(FIPA一般门槛)
最低投资额制造业500万美元;服务业1000万美元(因区而异)享受全额税收减免须3000万美元以上;享受部分减免须300万美元以上
产业重点因区而异(物流、生物、IT等)高科技、研发、制造业
申请机关向FEZ管理机构申请向产业通商资源部或地方政府申请

五、常见问题解答(FAQ)

Q1:外资企业可以在FEZ内租赁(而非购买)土地吗?

可以。外资企业可与FEZ管理机构签订协议,以优惠价格(通常为土地评估价值的1%至5%/年)租赁FEZ内的国有或公共土地,并可签订50年期(含续约选项)的长期租约。

Q2:在FEZ设立公司后,税收减免是否自动生效?

不是。投资者必须正式申请并取得产业通商资源部颁发的"税额减免确认书"(세액감면 확인서),然后每年提交给国家税务局,方可享受税收减免。

Q3:哪些产业在韩国FEZ中享受最优惠的待遇?

优先产业因区而异,通常包括:半导体、电动汽车和电池、生物医药、物流配送、金融服务(仅限仁川FEZ)及先进制造业。《K芯片法》为符合条件的半导体制造商提供高达25%的额外研发税收抵免。

Q4:未享受税收减免期间,是否可以申请FIZ资质?

可以。FIZ专为预先划定FEZ以外的投资设计。外资企业若承诺在特定地点投入最低投资额(通常为3000万美元或高科技产业1000万美元),可向产业通商资源部或相关地方政府申请将该地点指定为FIZ。

Q5:享受税收减免后未能履行投资承诺会怎样?

需退还已减免税款。若外资企业在规定期限内未能维持所需投资规模、就业人数或经营活动,须偿还已减免的税款(含利息及可能的附加税)。

Q6:FEZ/FIZ优惠能否与其他政府补贴叠加?

可以,但有限制。外资企业可同时申请FEZ/FIZ税收减免及现金补贴、研发补贴和就业激励计划,但部分补贴可能影响税基计算,建议委托专业律师统筹规划所有优惠方案。

Q7:FIZ指定流程通常需要多长时间?

从向产业通商资源部提交完整申请至获得FIZ指定,通常需要3至6个月。涉及环境评估或跨部委协商的复杂案件可能需要长达12个月。建议在办理主体注册的同时并行启动申请程序,以避免延误。

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韓国の経済特区:外国投資家向けFEZ・FIZの法的優遇措置

韓国は、規制の簡素化、税制優遇、行政支援を通じて外国直接投資(FDI)を誘致するための経済特区(SEZ)ネットワークを整備しています。主要な制度として自由経済区域(FEZ)と外国人投資区域(FIZ)があります。韓国での事業展開を検討する多国籍企業、プライベートエクイティファンド、国際的な起業家にとって、この仕組みを理解することは不可欠です。

1. 韓国の経済特区制度の概要

韓国の経済特区制度は主に「自由経済区域の指定及び運営に関する法律」と「外国人投資促進法(FIPA)」の2つの法律に基づいています。現在、韓国には9つのFEZが設置されています:仁川、釜山・鎮海、光陽湾、黄海、大邱・慶北、東海岸、忠北、新万金、蔚山。

2. 自由経済区域(FEZ)の主な特徴

  • 法人税免除:最初の3年間100%免除、その後2年間50%軽減(投資基準を満たす場合)。
  • 取得税・財産税の軽減:地方条例に基づき、最長15年間地方税が軽減または免除される場合があります。
  • 優遇土地賃貸:FEZ内の国有または公有地を、適格外国投資家に対して年間土地評価額の1%程度の低廉な賃料で賃貸可能です。
  • 都市計画規制の緩和:建築・ゾーニング規制が緩和され、施設の迅速な整備が可能となります。
  • 英語による行政サービス:FEZ当局は法的に英語での行政サービス提供が義務付けられています。
  • 柔軟な労働規制:一部のFEZでは外国人労働者の雇用に関してより柔軟な規定が適用されます。

3. 外国人投資区域(FIZ)の主な特徴

  • FEZと同等の税制優遇:5年間100%法人税免除、その後2年間50%軽減(3,000万ドル以上または指定ハイテク産業への投資が要件)。
  • 現金補助金:資本投資と雇用創出に対する政府現金補助金を受給可能。
  • 柔軟な立地選定:FIZはオーダーメイドで指定されるため、FEZより立地の柔軟性があります。
  • 関税免除:FIZ内で使用する輸入資本財に関税・付加価値税が免除される場合があります。

4. FEZとFIZの比較

特徴FEZFIZ一般工業団地
地域指定事前指定投資家申請事前指定
税制優遇期間最長5年最長7年限定的/なし
現金補助金限定的利用可能条件付き
英語行政サービス義務保証なしなし
最適用途本社、R&D、物流拠点大規模製造工場中小企業、国内企業

5. よくある質問(FAQ)

Q1:外国企業はFEZ内で土地を購入せずに賃借できますか?

はい。外国投資企業はFEZ当局との契約により、FEZ内の国有・公有地を優遇賃料(通常、土地評価額の年1〜5%)で賃借することができます。50年間(更新オプション付き)の長期賃借契約も利用可能です。

Q2:FEZに会社を設立すれば税制優遇は自動的に適用されますか?

いいえ。産業通商資源部から「税額減免確認書」を正式に取得し、毎年国税庁に提出する必要があります。この確認書がなければ通常の法人税率が適用されます。

Q3:韓国のFEZで最も優遇される産業はどれですか?

区域によって異なりますが、一般的には半導体、電気自動車・バッテリー、バイオ医薬品、物流・配送、金融サービス(仁川FEZのみ)、先進製造業が優先されます。Kチップス法により、適格半導体メーカーには最大25%の追加R&D税額控除が提供されます。

Q4:税制優遇を受けた後、投資コミットメントを達成できなかった場合はどうなりますか?

クローバック(返還)規定が適用されます。外国投資企業が所定期間内に必要な投資規模、雇用数、事業活動を維持できなかった場合、免除された税額(利息・割増税を含む)の返還が求められます。

Q5:FEZ/FIZの優遇措置は他の政府補助金と組み合わせることができますか?

はい、制限はありますが可能です。外国投資家はFEZ/FIZ税制優遇と同時に、別途政府現金補助金、R&D補助金、雇用促進プログラムの申請が可能です。ただし一部の補助金は税額計算に影響するため、専門の法律顧問によるパッケージ設計が推奨されます。

Q6:FIZ指定手続きには通常どのくらいの期間がかかりますか?

産業通商資源部への申請書類提出からFIZ指定まで、通常3〜6か月かかります。環境影響評価や省庁間協議が必要な複雑なケースでは最長12か月かかる場合があります。

Q7:韓国のFEZに進出した外国企業はいくつありますか?

2026年1月現在、9つのFEZ全体で3,000社以上の外国投資企業が登録されており、仁川FEZが最大のシェアを占めています。主要テナントにはSamsung Biologics(バイオ医薬品)、Coupang(eコマース)の海外部門、各種外資系物流会社などが含まれます。

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Zonas Económicas Especiales en Corea del Sur: Incentivos Legales para Inversores Extranjeros en FEZ y FIZ

Corea del Sur ha desarrollado una sofisticada red de zonas económicas especiales (ZEE) diseñadas para atraer inversión extranjera directa (IED) mediante regulaciones simplificadas, beneficios fiscales y apoyo administrativo. Los dos marcos principales son las Zonas Económicas Libres (FEZ) y las Zonas de Inversión Extranjera (FIZ). Comprender estos mecanismos es esencial para cualquier empresa multinacional, fondo de capital privado o emprendedor internacional que considere operar en Corea del Sur.

1. Marco General de las Zonas Económicas Especiales de Corea

El régimen coreano de ZEE opera bajo dos estatutos principales: la Ley de Designación y Gestión de Zonas Económicas Libres y la Ley de Promoción de Inversiones Extranjeras (FIPA). Corea opera actualmente nueve FEZ: Incheon, Busan·Jinhae, Bahía de Gwangyang, Mar Amarillo, Daegu·Gyeongbuk, Mar Oriental, Chungbuk, Saemangeum y Ulsan.

2. Zonas Económicas Libres (FEZ) — Características Principales

  • Exención del Impuesto de Sociedades: Exención del 100% durante los primeros 3 años, seguida de una reducción del 50% durante los 2 años siguientes.
  • Reducción del Impuesto sobre la Adquisición y el Patrimonio: Los impuestos locales pueden reducirse o eximirse hasta por 15 años.
  • Arrendamiento de Terrenos en Condiciones Preferenciales: Los terrenos estatales o públicos dentro de las FEZ pueden arrendarse a tasas tan bajas como el 1% del valor del terreno al año.
  • Relajación de las Normas de Planificación Urbana: Las restricciones de construcción y zonificación se flexibilizan para facilitar el desarrollo rápido de instalaciones.
  • Servicios Administrativos en Inglés: Las autoridades de la FEZ están legalmente obligadas a prestar servicios gubernamentales en inglés.
  • Normas Laborales Flexibles: Ciertas FEZ permiten condiciones más flexibles para el empleo de trabajadores extranjeros.

3. Zonas de Inversión Extranjera (FIZ) — Características Principales

  • Incentivos Fiscales Comparables a la FEZ: Exención del 100% del impuesto de sociedades durante 5 años, y reducción del 50% durante los 2 años siguientes, para inversiones calificadas superiores a 30 millones de dólares.
  • Subvenciones en Efectivo: Los inversores extranjeros pueden recibir subvenciones directas del gobierno para inversión de capital y creación de empleo.
  • Designación de Ubicación Flexible: La designación de FIZ está diseñada a medida, ofreciendo mayor flexibilidad de ubicación en comparación con las FEZ.
  • Exención de Derechos Aduaneros: Los bienes de capital importados para uso dentro de una FIZ pueden estar exentos de aranceles aduaneros e IVA.

4. Comparativa: FEZ vs. FIZ vs. Parques Industriales Generales

CaracterísticaFEZFIZParque Industrial General
Designación GeográficaPredesignadaA iniciativa del inversorPredesignada
Período de Exención FiscalHasta 5 añosHasta 7 añosLimitado/ninguno
Subvenciones en EfectivoLimitadasDisponiblesCondicionales
Servicios Admin. en InglésObligatorioNo garantizadoNo disponible
Más adecuado paraSedes, I+D, hubs logísticosGrandes plantas de fabricaciónPYMES, empresas nacionales

5. Preguntas Frecuentes (FAQ)

P1: ¿Puede una empresa extranjera arrendar (no comprar) terrenos dentro de una FEZ?

Sí. Las empresas con inversión extranjera pueden arrendar terrenos estatales o públicos dentro de las FEZ a tarifas preferenciales, generalmente entre el 1% y el 5% del valor catastral anual, mediante acuerdos con la Autoridad de FEZ correspondiente. Están disponibles arrendamientos a largo plazo de 50 años con opción de renovación.

P2: ¿Las exenciones fiscales son automáticas una vez que establezco una empresa en una FEZ?

No. Los inversores deben solicitar y obtener formalmente una "confirmación de reducción fiscal" del Ministerio de Comercio, Industria y Energía (MOTIE), que luego se presenta anualmente al Servicio Nacional de Impuestos. Sin este documento, la empresa tributará a las tasas corporativas normales.

P3: ¿Qué sectores reciben el tratamiento más favorable en las FEZ coreanas?

Las industrias prioritarias varían según la zona, pero generalmente incluyen: semiconductores, vehículos eléctricos y baterías, biofármacos, logística y distribución, servicios financieros (solo FEZ de Incheon) y manufactura avanzada.

P4: ¿Qué ocurre si no cumplo el compromiso de inversión tras recibir las exenciones fiscales?

Se aplican disposiciones de recuperación (clawback). Si la empresa no mantiene el nivel de inversión requerido, el número de empleos o las actividades comerciales dentro del período especificado, los impuestos exentos (más intereses y posibles recargos) deben ser reembolsados.

P5: ¿Pueden combinarse los incentivos de FEZ/FIZ con otras subvenciones gubernamentales coreanas?

Sí, con limitaciones. Los inversores extranjeros pueden beneficiarse simultáneamente de exenciones fiscales de FEZ/FIZ y solicitar subvenciones en efectivo del gobierno, ayudas a la I+D y programas de incentivos al empleo. Sin embargo, ciertas subvenciones pueden afectar al cálculo de la base imponible.

P6: ¿Cuánto tiempo tarda normalmente el proceso de designación de FIZ?

Desde la presentación de una solicitud completa al MOTIE hasta la designación de FIZ, el proceso tarda normalmente entre 3 y 6 meses. Los casos complejos que impliquen evaluación ambiental o consultas interministeriales pueden tardar hasta 12 meses.

P7: ¿Se aplica la legislación laboral coreana a las empresas ubicadas en FEZ?

Sí. Incluso dentro de las FEZ, la legislación laboral coreana (Ley de Normas Laborales) se aplica íntegramente. Los empleadores deben cumplir con las regulaciones sobre salario mínimo, horario de trabajo y despido improcedente.

📌 Referencias Oficiales

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