Guide
A branch or a subsidiary
of my foreign company
A company registered where you live can come to Pakistan in two ways: as itself, through a branch or liaison office, or as a new Pakistani company that it owns. The two are registered differently and taxed differently. This page is about the choice.
Where this applies This page covers foreign companies with a presence in Pakistan. What the country where the parent is registered requires is a matter for advisers there.
What this is about
A branch is the foreign company itself, operating in Pakistan; it registers its documents with the company regulator and needs permission that a local company does not. A subsidiary is a Pakistani company whose shares the foreign company holds; it is registered like any other company, with the foreign company as subscriber.
Which is right depends on what the presence will do, how long it will last, and how profits will move. It is a decision to make before any paper is filed, and it is one an advocate and an accountant make together.
What has to be in place
What has to be clear.
What the presence in Pakistan will actually do.
The parent company’s own documents, attested for use in Pakistan.
Who will be responsible on the ground.
Note Your advocate confirms which of these apply to your case.
The documents you will be asked for
What is usually asked for.
- The parent company’s certificate of incorporation and constitution, attested.
- A board resolution authorising the presence in Pakistan.
- Identity documents of the people who will act in Pakistan.
How an advocate helps from where you are
What an advocate does.
- Sets out the two routes for your case and what each costs to run.
- Gets the parent’s documents attested and filed.
- Registers the branch or the subsidiary, and keeps the filings up to date afterwards.
What to ask before you agree
- Which route fits our case, and what does each cost to run?
- Which of the parent’s documents have to be attested, and where?
- Who keeps the filings up to date afterwards?
- What do you need from me, and by when?
- What is your fee, and what is not included in it?
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Also relevant
Words you will meet
- branch office
- The foreign company itself, operating in Pakistan.
- subsidiary
- A Pakistani company owned by the foreign company.
- foreign company
- A company registered outside Pakistan.
Sources
Official pages read on 11 September 2026. The page says only what these say, and what an advocate does; nothing specific to your case.
Checked
11 September 2026
Pakistan. Sources listed at the end of the page.