Umzug nach South Korea: Steuern, Aufenthalt und Leben
So werden Sie in South Korea steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In South Korea the top income tax rate is 49.5%, dividends are taxed at up to 49.5% and companies pay 27.5% corporate tax.
How to move and become tax resident
You can become tax resident in South Korea from arrival once you take up residence (Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days). The typical route is Immigrant investor – public fund KRW 500m (F-2 → F-5): Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record There are 6 open residence programmes in South Korea — see the list below.
Living there
Seoul has a monsoon continental (hot summer) climate with winter highs around 1.6 °C and summer highs around 30.3 °C.
Key facts
| Höchste Einkommenssteuer | 49.5% |
|---|---|
| Dividendensteuer | 49.5% |
| Gewinnsteuer | 27.5% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days |
| Typischer Aufenthaltsweg | Immigrant investor – public fund KRW 500m (F-2 → F-5) — Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record |
| Klimatyp | monsoon continental (hot summer) · 1.6° / 30.3° (Seoul) |
Aufenthaltsprogramme in South Korea
Aktive Programme
- Immigrant Investor Scheme for Public Business (IISPB, F-2-12 → F-5) — Investition CHF 862'500 · 2026-10
Thresholds raised 2023 (KRW 500m → 1.5bn); sources conflict
- Immediate Permanent Residence by Investment (F-5) — Investition CHF 1'725'000 · 2026-10
- Corporate Investor Visa (D-8) — Investition CHF 57'500 · 2026-10
- Workation (Digital Nomad) Visa (F-1-D) — Einkommen / Jahr CHF 50'600 · 2026-10
- Professional Employment (E-7) / Top-Tier Visa — employment · 2026-10
- Family Visas (F-3 Dependant / F-6 Marriage Migrant) — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Real Estate (Tourism & Recreational Facility) Investment Immigration (F-2-8) — Investition CHF 575'000 · 2026-10
Scheme extended to 30 Apr 2026; renewal beyond uncertain
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in South Korea to become tax resident?
ab Zuzug. Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days Foreigners <5 of 10 yrs: foreign income taxed only if remitted
How much tax will I pay in South Korea?
In South Korea the top income tax rate is 49.5%, dividends are taxed at up to 49.5% and companies pay 27.5% corporate tax.
Which residence programmes does South Korea offer?
Immigrant Investor Scheme for Public Business (IISPB, F-2-12 → F-5) (CHF 862'500); Immediate Permanent Residence by Investment (F-5) (CHF 1'725'000); Corporate Investor Visa (D-8) (CHF 57'500); Workation (Digital Nomad) Visa (F-1-D); Professional Employment (E-7) / Top-Tier Visa
What is the usual way to move to South Korea?
Immigrant investor – public fund KRW 500m (F-2 → F-5). Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.