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Wholly Owned Foreign LLP Registration
A Wholly Owned Foreign LLP (Limited Liability Partnership) is a business structure where a foreign company or individual owns 100% of the LLP in India. This structure is ideal for foreign businesses looking to establish a legal presence in India with limited liability, fewer compliance requirements, and operational flexibility.
Types of Wholly Owned Foreign LLP Registration

1
Foreign Direct Investment (FDI) Route
Allowed under automatic approval for sectors permitted under the FDI policy.
2
Government Approval Route
Required for sectors where automatic approval is not allowed.
Benefits of Registering a Wholly Owned Foreign LLP in India
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Limited Liability: Partners' liability is limited to their capital contribution.
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100% Foreign Ownership: Complete control over business operations.
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Lower Compliance Burden: Fewer regulations compared to private limited companies.
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No Minimum Capital Requirement: Start with any capital investment.
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Tax Benefits: LLPs have lower tax liabilities compared to companies.
Step-by-Step Process for Wholly Owned Foreign LLP Registration
Step 1: Obtain Digital Signature Certificate (DSC)
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Each designated partner must have a Class 3 Digital Signature Certificate (DSC) for filing registration documents online.
Step 2: Apply for Director Identification Number (DIN/DPIN)
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Apply for a Director Partner Identification Number (DPIN) for designated partners using Form DIR-3.
Step 3: Name Reservation (RUN-LLP Application)
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Submit an application for name approval through the Reserve Unique Name (RUN-LLP) portal.
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The name must comply with MCA guidelines and be unique.
Step 4: Draft LLP Agreement
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Prepare the LLP Agreement outlining profit-sharing, roles, rights, and responsibilities.
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Agreement must be executed on stamp paper (value depends on the state of registration).
Step 5: Filing of Incorporation Form (FiLLiP)
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Submit Form FiLLiP (Form for incorporation of LLP) with required documents to the Ministry of Corporate Affairs (MCA).
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Processing time: 7-10 working days.
Step 6: PAN & TAN Application
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Apply for a Permanent Account Number (PAN) and Tax Deduction & Collection Account Number (TAN) for taxation purposes.
Step 7: Opening a Bank Account
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Open a corporate bank account in India for business transactions.
Documents Required for Wholly Owned Foreign LLP Registration

For Foreign Individuals
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Passport (Notarized & Apostilled)
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Address Proof (Utility Bill/Bank Statement – not older than 2 months)
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Specimen Signature
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DSC (Digital Signature Certificate)
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DIN (Director Identification Number)

For Foreign Companies
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Board Resolution Authorizing LLP Incorporation
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Certificate of Incorporation (Notarized & Apostilled)
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Memorandum of Association (MOA) & Articles of Association (AOA)
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Identity & Address Proof of Authorized Representatives
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DSC of Authorized Signatory

For LLP Registration in India
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LLP Agreement
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Registered Office Address Proof (Rent Agreement, Utility Bill, NOC from the Owner)
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Declaration from Designated Partners
Exemptions and Regulatory Considerations
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Foreign LLPs are exempt from minimum capital requirements.
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Foreign LLPs cannot raise external commercial borrowings (ECB) under normal circumstances.
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Taxation benefits: LLPs are taxed at 30% plus applicable surcharge but do not suffer from dividend distribution tax (DDT) like companies.
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Filing Requirements: Annual returns must be filed with MCA and Income Tax Department.
