Miller Rosenfalck - European Business Lawyers

We may also assist with the establishment of a branch office in the UK of an overseas corporate.

This type of set up is generally only advisable if it is driven by tax considerations. In our view the costs of setting up and the annual compliance often outweighs those of establishing a proper subsidiary. To this, you will have to add the fact that the activities and thus liabilities are not ring fenced to the local branch which means that the Main Office may be held liable for the actions of its branch.

The procedure is basically that the overseas company registers an office locally in the UK by filing its constitutional documents translated (and certified) into English.

As for the ongoing compliance and the accounting documents which an overseas company must deliver, this will depend on whether the company is required to prepare and disclose accounting documents under its domestic laws or not.