D-7 Intra-Company Transferee Visa Practical Guide: 10 Q&As on Dispatch and Family Stay (2026)

Core Personnel Dispatch for Global Business, D-7 Intra-Company Transferee Visa

The D-7 Intra-Company Transferee visa is the first option global companies consider when entering the Korean market or strengthening their local branch operations by dispatching core personnel from headquarters. Because the D-7 visa recognizes the professional expertise developed at the head office, it offers more flexible job requirements compared to general employment visas (E-7).

However, as of 2026, the Korean government is scrutinizing head office work history and the actual operational status of local branches more strictly to prevent visa abuse through simple dispatch. We have compiled 10 essential pieces of practical information for dispatch specialists and corporate managers.

What you will learn from this guide:

Head office work experience (1 year) requirements for D-7 visa issuance and exception clauses
Foreign currency inflow proof required for establishing branches and liaison offices
Salary levels for transferees and points to note for tax reporting
Guide to settling accompanying family (F-3) and limited work permits

D-7 Visa Eligibility and Head Office Work Experience Requirements (Basic)

The D-7 visa is based on close human resource exchange between the headquarters and the branch.

Mandatory Requirement: Must be an essential professional who has worked at the foreign headquarters, public institution, or organization for at least 1 year.
Definition of Essential Professional: Refers to Executives, Senior Managers, and Specialists; general office workers or manual laborers are not eligible.
Exception: In special circumstances, such as when introducing over $500,000 in operating funds to the Korean branch, applicants with less than 1 year of experience may be considered.

Proof of Branch (Branch) or Liaison Office Establishment in Korea

Before applying for the visa, a legal business entity must be in place in Korea to accommodate the dispatched personnel.

Branch Office: A site engaged in actual revenue-generating activities; requires a report of establishment of a foreign company's domestic branch.
Liaison Office: A site solely for market research or business communication; issued a unique business registration number (non-profit).
Key Documents: Branch establishment report, business registration certificate, lease agreement, and Foreign Exchange Purchase Certificate (proof of operating funds sent from headquarters) must be included.

Appropriate Salary Levels and Proof of Income for Transferees (2026)

Unlike the E-7 visa, the D-7 visa does not have an explicit floor fixed at 1x GNI (52.41 million KRW), but it verifies that the compensation matches a professional level.

Review Criteria: You must prove that the transferee is receiving compensation commensurate with their position and the scale of the branch's business (usually recommended at 3.4 million KRW or more per month).
Payment Subject: It does not matter if the salary is paid by the headquarters or the Korean branch, but it must be proven through employment contracts or dispatch orders that the salary level is sufficient to cover living expenses in Korea.

Crucial Differences Between D-7 (Transferee) and D-8 (Corporate Investment) Visas

Many companies struggle to choose between these two visas. Which one is advantageous for your company?

D-7 (Transferee): Based on the concept of 'dispatching' headquarters employees. The equity relationship and personnel orders between the head office and branch are critical.
D-8 (Investment): Based on the concept of a foreigner 'investing' capital into a Korean entity to run a business. Investment amounts (usually over 100 million KRW) and legal entity establishment are mandatory.
Tip: If you are sending a veteran employee already belonging to the head office, D-7 is suitable; if you are setting up a new independent legal entity in Korea and sending personnel to manage it, D-8 is appropriate.

Employment Permission and Education for Accompanying Family (F-3)

Spouses and children who enter Korea with the transferee receive an F-3 visa.

Work Permit: As of 2026, a transferee's spouse may be able to work in professional fields if they receive 'permission for activities outside of their status' from the Immigration Office. However, restaurant service or manual labor remains impossible.
Child Education: Admission to international schools and public schools in Korea is free, and because the D-7 is a long-term stay visa, family members receive the same educational administrative treatment as residents.

Change of Workplace and Additional Reporting: "Can I work elsewhere besides the branch?"

Working at the designated location is the principle of the D-7 visa.

Reporting Obligation: If you are based in the branch but must reside at another partner company or client site to provide technical guidance, you must report an 'additional workplace'.
Penalty: Working at other business sites without reporting can lead to fines for violating status of residence or visa cancellation.

Precautions for Visa Extension: "It might not be extended if there is no performance"

Extension review is more important than initial issuance.

Proof of Business Activity: If a liaison office has no record of work exchange or remittance with the headquarters even after 1-2 years of operation, it may be deemed a 'ghost office,' leading to visa extension rejection.
Tax Reporting: A tax payment certificate proving that income taxes on income earned in Korea have been faithfully paid is a required document.

Financial and Real Estate Transactions for D-7 Visa Holders in Korea

As long-term stay experts, you can manage assets in Korea.

Finance: After receiving an Alien Registration Card (ARC), you can open accounts and apply for credit cards at all commercial banks.
Real Estate: Transferees can protect their deposits through 'fixed dates' (Hwakjeongilja) when signing housing rental agreements (Jeonse, Wolse) in Korea, and can purchase homes after following the foreign real estate acquisition reporting procedure.

Transition to Resident (F-2) or Permanent Resident (F-5) Visa After Dispatch Ends

If the stay in Korea becomes long-term, you may consider switching to a more liberal visa.

F-2-7 (Points-based Residency): Transferees with high educational backgrounds and salaries can switch to a points-based residency visa to gain the freedom to change jobs or start a business in Korea.
F-5-16 (Permanent Residency): There is a fast track to apply for permanent residency after staying for 3 years on a residency visa; if you plan to stay long-term, managing your points in advance is advantageous.

The Impact of the 2026 GNI (52.41 Million KRW) Application on Inviting Family

As Korea's GNI (Gross National Income) has risen in 2026, the financial requirements for transferees to invite accompanying family (F-3) or extend their stay have also been strengthened.

Financial Requirements: The principle is that the primary visa holder's income must be at least 1x GNI when inviting one family member. If income is lower, you must provide additional proof of financial ability through head office salary support or sufficient bank balances.
Stay Extension: Since proof of income from the previous year is checked during visa extension, maintaining a salary level that accounts for GNI increases is essential for the stable stay of the family.

Can an expert from an overseas headquarters provide technical support to another company in Korea?

While D-7 visa holders should basically work only at the designated branch, the scope can be expanded depending on business relevance.

Scope of Work: Activities such as transferring technology to subsidiaries or partners in Korea or supporting equipment installation are possible if you receive prior permission for 'additional workplace' or 'activities outside of status'.
Caution: Residing and working at another company's business site without notification is a violation of the Immigration Act, so such content must be clearly stated in the dispatch contract.

Taxability of Allowances (Housing, Education) Received by Transferee Visa Holders in Korea

Transferees receive various benefits in addition to their salary, and tax handling for these is important.

Taxation Principle: Housing, child education expenses, and airfare support received by transferees classified as residents in Korea are, in principle, included in earned income and subject to taxation.
Tax Exemptions: However, since you may receive tax benefits if you apply for the single tax rate for foreign workers (19%) or meet certain requirements for actual expense-reimbursement allowances, it is recommended to consult with a professional tax accountant during year-end settlement.

📈 Final Checklist for Dispatch and Visa Maintenance (2026)

Has the person to be dispatched worked at the head office continuously for at least 1 year?
Have the installation report for the Korean branch and the remittance of operating funds been completed successfully?
Are the dispatch order and employment contract stating the dispatch period and salary level ready?
Have family relationship documents apostilled for accompanying family members been secured?

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