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South Koreas National Tax Service: Residents who receive virtual asset labor remuneration from overseas companies must declare comprehensive income tax
By: odaily.com|2025/07/09 11:41:37
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Odaily News The National Tax Service of South Korea has clearly stated that if residents obtain virtual assets in the form of labor remuneration from overseas companies, they must declare comprehensive income tax in accordance with the law.
In its reply in March this year, the National Tax Service pointed out that if residents do not withhold at source through tax combinations and obtain virtual assets from foreign companies as labor income under incentive contracts, they must fulfill the obligation to declare comprehensive income tax.
A case mentioned in the report shows that Singapore Company B intends to distribute virtual assets to employees of its Korean subsidiary Company C. The employee signed an incentive contract with Singapore Company B, engaged in blockchain and virtual asset exchange-related work according to its instructions, and received virtual assets as compensation. (Digital Asset)
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