BUSINESS FORMATION  ·  KAZAKHSTAN

Branch & Representative Office Registration in Kazakhstan

Bond Stone manages the full registration process for foreign company branches and representative offices in Kazakhstan — from drafting the Branch Regulations through Ministry of Justice record registration, BIN issuance, and post-registration compliance.

For international businesses testing the Kazakhstan market or maintaining a lean regional presence without incorporating a separate legal entity, a branch or representative office is often the fastest and most cost-effective first step. The statutory period is one working day from the electronic application, or the next working day where foreign persons without Kazakhstani identification numbers are involved (Law No. 2198, Art. 9). Allow about 3 working days in practice once the document package is complete.

Governed by: Law No. 2198 dated 17 April 1995 "On State Registration of Legal Entities and Record Registration of Branches and Representative Offices" (as amended 5 July 2024); Civil Code of the Republic of Kazakhstan (General Part), Articles 43–44.

Branch vs. Representative Office

Factor Branch Office Representative Office
Commercial activity Permitted — may generate revenue in Kazakhstan Not permitted — liaison, marketing, and representation only
Legal personality None — extension of parent entity None — extension of parent entity
Parent liability Parent bears full liability for branch obligations Parent bears full liability
Corporate income tax 20% on income attributable to the branch, plus 15% tax on its net income, subject to any tax treaty (Tax Code, Art. 357) Generally no CIT if no commercial revenue generated
Registration timeline About 3 working days from complete submission About 3 working days from complete submission
Head of office Foreign national permitted — no work permit required Foreign national permitted — no work permit required
Minimum capital None required None required
Registration fee No fee: the Tax Code sets registration fee rates only for legal entities other than commercial organisations (Tax Code No. 214-VIII, Art. 615(2)) No fee: the Tax Code sets registration fee rates only for legal entities other than commercial organisations (Tax Code No. 214-VIII, Art. 615(2))

Registration Process & Document Package

1

Parent entity documents (apostilled)

Apostilled extract from the commercial register or equivalent document confirming the parent is a validly incorporated legal entity. Apostilled copy of the parent's constituent documents (Charter/Articles of Association). Document confirming the parent's tax registration number in its home country. All documents with certified Kazakh and Russian translations.
2

Branch/Representative Office Regulations

Bond Stone drafts the Regulations — the constitutional document of the office — specifying its name, legal address in Kazakhstan, permitted scope of activities, management structure, and the authority of the Head. Prepared in Kazakh and Russian in three copies and approved by resolution of the parent's competent body.

3

Resolution & Power of Attorney for the Head

Decision (or extract from a Decision) of the parent's authorised body approving the opening of the branch/representative office. Notarised and apostilled Power of Attorney from the parent authorising the Head to act on the parent's behalf in Kazakhstan — specifying the scope of authority and any financial limits.

4

Ministry of Justice filing & BIN issuance

Bond Stone files the complete document package with the Ministry of Justice via the Government for Citizens State Corporation (Public Service Centre) or egov.kz portal. Registration normally takes up to 3 working days from complete submission. On completion, the branch/representative office receives its Business Identification Number (BIN) and a Certificate of Record Registration.

5

Post-registration compliance

Tax registration with the State Revenue Committee. Corporate bank account opening. Work permit and visa support for foreign employees (not required for the Head of Branch). Ongoing statutory reporting and compliance. Bond Stone provides full post-registration support on request.

De-registration & Closure

Closing a branch or representative office requires de-registration under Article 16-1 of Law No. 2198: a resolution of the parent's competent body, an application with the office's Regulations, clearance of tax debts, and filing through a Public Service Centre or egov.kz. The registrar acts within five working days. Article 16-1 requires a published notice only for branches of foreign financial service providers; where a commercial branch has creditors, a published notice and a two-month claim period may still be prudent.

Bond Stone managed the de-registration of the Theodore Wille Intertrade branch in Kazakhstan in 2026, handling all stages of the closure including the creditor notification period, tax clearance, and final filing with the Ministry of Justice.

Why Bond Stone

Primary legal authority: adilet.zan.kz

Bond Stone Kazakhstan offices: Almaty  ·  Astana

Selected Experience — Branch & Representative Office Registration

Bond Stone has managed branch and representative office registrations across manufacturing, trading, pharmaceutical, energy, and professional services sectors. Our experience includes accreditations for European, Asian, and Middle Eastern parent companies, including full apostille and certified translation coordination.

15+

Branch and representative office accreditations completed across Kazakhstan

10+

Jurisdictions of origin — including Germany, China, Turkey, UAE, Ireland, and the United States

2

De-registration and full closure mandates completed in 2025–2026, including branch dissolution with tax audit coordination

3

Working days — standard registration timeline from complete document submission

Register your branch in Kazakhstan

Contact Bond Stone for a confidential discussion about branch or representative office registration in Kazakhstan.

[email protected]
+7 (701) 729 76 72

Request a Confidential Consultation Company Formation in Kazakhstan →