Foreign Subsidiary LLP Registration

A Foreign Subsidiary LLP (Limited Liability Partnership) in India is a business entity formed by a foreign company or foreign nationals to conduct business with limited liability protection and minimum compliance requirements. It offers a flexible business structure while allowing foreign ownership as per FDI regulations.

Benefits of Registering a Foreign
Subsidiary LLP

✅ Limited Liability Protection– Personal assets of partners are safeguarded.

✅ Ease of Business– LLP structure allows flexibility in ownership and operations.

✅ Tax Benefits– No dividend distribution tax, and benefits under the DTAA (Double Taxation Avoidance Agreement).

✅ Lower Compliance Requirements– Compared to private limited companies.

✅ 100% Foreign Investment Allowed– In sectors under the automatic route.

Step-by-Step Process for Foreign Subsidiary LLP Registration in India

Step 1: Obtain Digital Signature Certificate (DSC)

All designated partners must obtain Class-III DSC for online filings.

Step 2: Apply for Director Identification Number (DIN/DPIN)

At least two partners must obtain DPIN (Designated Partner Identification Number).

Step 3: Name Approval from MCA

File RUN-LLP (Reserve Unique Name - LLP) to get MCA approval for the LLP name.

Step 4: File Incorporation Form (FiLLiP)

Submit Form FiLLiP (Form for Incorporation of LLP) with required documents.

Step 5: Draft and File LLP Agreement

Execute and file the LLP Agreement within 30 days of incorporation.

Step 6: PAN, TAN, and Bank Account Opening

Obtain Permanent Account Number (PAN) and Tax Deduction Account Number (TAN) and open a business bank account.

Timeline for Foreign Subsidiary LLP Registration

Name Approval– 2-3 working days

Digital Signature (DSC) & DIN/DPIN– 2-5 working days

Filing of FiLLiP & Approval– 5-7 working days

LLP Agreement Submission– 7-10 working days

Overall Timeline– 15-20 days

Estimated timeline for foreign subsidiary LLP registration in India, detailing the step-by-step process and timeframes for document submission, approval, and final registration. Understand the registration timeline and ensure efficient LLP formation for foreign businesses in India with expert guidance.

Documents Required for Foreign Susidiary LLP Registration

For Foreign Partners

Passport (notarized & apostilled)
Address proof (utility bill/bank statement, not older than 2 months)
Photograph (passport-sized)
Identity proof (Government-issued ID or Driver’s License)

For Indian Partners

PAN Card
Aadhar Card
Address proof (electricity bill/bank statement, not older than 2 months)
Passport-sized photograph

Complete list of documents required for foreign subsidiary LLP registration in India for foreign entities, including company incorporation certificate, address proof, authorized signatory details, and legal compliance documents. Get expert assistance for smooth and efficient foreign subsidiary LLP registration in India.

For Foreign Entity (Parent Company)

Board Resolution authorizing investment in India
Incorporation certificate
MOA & AOA (Memorandum and Articles of Association)

Foreign Subsidiary LLP Taxation and Exemptions

Corporate Tax Rate – 30% (plus applicable surcharge & cess)
GST Registration – Required if annual turnover exceeds INR 20 lakhs (INR 10 lakhs for special category states)
Dividend Distribution Tax (DDT) – Not applicable on LLPs
Profit Repatriation – Allowed under FEMA regulations
Exemptions – LLPs do not pay Minimum Alternate Tax (MAT), making them tax-efficient entities

Foreign Subsidiary LLP Registration

Benefits of Registering a Foreign
Subsidiary LLP

Step-by-Step Process for Foreign Subsidiary LLP Registration in India

Step 1: Obtain Digital Signature Certificate (DSC)