North Macedonia

Corporate - Branch income

Last reviewed - 28 February 2024

Branch offices are registered in the Trade Registry. Branches are subject to CIT in accordance with the general statutory provisions. The foreign parent company is fully liable for the obligations of its established branch office in North Macedonia.

A foreign company that is entitled to carry out commercial activities pursuant to its national legislation may establish a commercial representative office in North Macedonia. Representative offices are not legal entities and may not carry out any commercial activities. Representative offices are not subject to CIT.