A foreign business looking to establish a presence in South Africa has two options – establish a branch office or set up a subsidiary company of the foreign parent company. Choosing the wrong vehicle can lead to unforeseen crossborder tax issues, operational friction, or unnecessary exposure to global liability. Here is a breakdown of how both structures work and how to choose the right fit for your market entry strategy.

In this blog post, we have a look at the Memorandum of Incorporation (MoI), aka the CoR 15.1A document.