sociedade em comandita simples



Registro de LLP · Índia

Sociedade de Responsabilidade Limitada na Índia para Parceiros Estrangeiros e NRIs.

Menos exigências regulatórias · Distribuições com eficiência tributária · Investimento estrangeiro direto (FDI) 100% em setores elegíveis · Sem necessidade de visitas à Índia.

A estrutura mais inteligente para empresas de consultoria, serviços de TI, parcerias profissionais e fundadores NRI quem deseja flexibilidade operacional sem a mecânica de participação acionária de uma Sociedade de Responsabilidade Limitada.

100% Investimento Estrangeiro Direto — Setores elegíveis
Regra de Residência de 120 Dias
Nenhuma Auditoria Obrigatória Abaixo de R$ 40L
Não é Necessário Visitar a Índia
Estados Unidos Reino Unido Singapura Emirados Árabes Unidos Austrália Canadá Alemanha Japão + 60 países
Agendar Consulta Grátis → LLP x Pvt Ltd
10–15d
Tempo de Configuração
30%
Alíquota Única
0
Imposto sobre Dividendos
1
Especialista, A Todo Vapor
LLP Registration India
Tempo de Configuração
10–15dias
Certificado de Incorporação
Imposto sobre Dividendos no Saque
Zero
dupla tributação de empresas Pvt Ltd
Comparação honesta

Quando uma LLP é a opção certa — e quando não é

A maioria dos sites de incorporação venderá a você qualquer entidade que lhes gere a maior taxa. Não vamos. Escolher a estrutura errada custa bem mais caro do que acertar no registro. Aqui está a análise honesta.

Uma LLP é para você se…
Escolha uma LLP quando as seguintes opções descreverem sua situação
✓
Executar um serviços profissionais, consultoria, serviços de TI ou empresa de comércio com fluxos de caixa previsíveis
✓
Planeje distribuir lucros regularmente aos sócios, em vez de reter os lucros na entidade
✓
Querer conformidade anual reduzida — sem reuniões do conselho, sem assembleias gerais anuais, sem auditoria para faturamento inferior a ₹40L
✓
Você é um NRI ou fundador estrangeiro quem pode cometer 120 dias na Índia, mas não o limite de 182 dias
✓
Formando um joint venture com parceiros conhecidos e ativos que participarão, todos, do negócio
✓
Construindo um veículo de investimento a jusante para investir em outras empresas ou LLPs indianas
Uma Sociedade Limitada é Melhor Se Você…
Mude para Pvt Ltd quando estas se aplicarem em vez disso
→
Planeje raise venture capital, angel funding, ou patrimônio institucional
→
precisa emitir ESOPs para funcionários LLPs não podem emitir ESOPs
→
Atuar em um setor com Condições de desempenho vinculadas ao IDE Onde o FDI de LLP não é permitido
→
Quero o reduzir a alíquota do imposto de renda das pessoas jurídicas de 22% com retenção de lucro significativa
→
Planeje listagem em bolsa de valores ou ser adquirida por um comprador estratégico
→
Preciso de uma estrutura que PE firms e investidores institucionais esperar ver na cap table
← deslize para comparar →
Recurso
LLP ✦
Sociedade Limitada
Imposto sobre o Lucro
30% plano
22% (fabricante: 15%)
Imposto sobre Dividendos / Retiradas
Nenhum
Sim — 2ª camada
Aumentar Capital / ESOPs
Não é possível
Sim
Requisito de Residência
120 dias
182 dias
Auditoria Obrigatória
Acima de ₹40L apenas
Sempre necessário
Conformidade Anual
2 pedidos de ROC
Maior fardo
Tempo de Configuração
10–15 dias
10–15 dias
Não tem certeza qual estrutura se encaixa na sua situação?

Oferecemos uma recomendação honesta em uma chamada gratuita de 30 minutos — sem ofertas adicionais, sem pressão.

Receber Recomendação Grátis →
Vantagens Reais

O que Torna um LLP Trabalho para você

Estes não são pontos de marketing. Estes são os vantagens estruturais específicas de uma EIRELI que a torna genuinamente melhor que uma Ltda. para o tipo certo de negócio.

01
Tax-Efficient Profit Distribution
LLPs are taxed at a flat 30% on profits, but unlike a Pvt Ltd, there is no dividend distribution tax. Partners withdraw profits without a second layer of tax.
02
Lower Annual Compliance Burden
No board meetings. No AGMs. Audit only required above ₹40L turnover. Just two annual ROC filings — Form 8 and Form 11.
03
Regra de Residência de 120 Dias
The LLP Amendment Act 2021 reduced residency from 182 days to 120 days per financial year — ideal for foreign founders who travel regularly.
04
100% FDI — Automatic Route
Foreign nationals, NRIs, OCIs, and foreign companies can hold 100% of an Indian LLP in qualifying sectors — without prior government approval.
05
Full Profit & Capital Repatriation
Partners can repatriate profits abroad after Indian taxes and FEMA reporting. DTAA treaties reduce withholding tax on distributions.
06
No Minimum Capital — Limited Liability
Start with ₹1 in capital contribution. Partners’ personal assets are fully protected. The LLP can own property, contract, sue, and be sued.
← swipe to see all 6 →
Tax on Profit Withdrawal
Zero
No dividend distribution tax vs Pvt Ltd’s second layer
Residency Requirement
120d
vs 182 days required for a Private Limited director
Annual ROC Filings
2 only
Form 8 + Form 11 — fewer than a Pvt Ltd
Audit Required Above
₹40L
Turnover threshold — below this no mandatory audit
Want to know if these advantages apply to your specific situation?

Our professionals walks you through the numbers — tax impact, compliance cost, and repatriation efficiency — on the first call.

Agendar Consulta Grátis →
FDI Rules for LLPs

What Foreign Investors Must Know

This is the section most provider websites skip — but if you skip it, you can find yourself with an LLP that’s technically in violation of FEMA from day one. We confirm FDI eligibility before you commit.

CONDITION 01 —
100% FDI Automatic Route Sector
The LLP must operate in a sector where 100% FDI is allowed under the automatic route — no government approval required.
CONDITION 02 —
No FDI-Linked Performance Conditions
The sector must have no performance conditions attached to FDI — such as minimum capitalisation, lock-in periods, or mandatory local sourcing.
CONDITION 03 —
Not an FPI or FVCI Investor
The foreign investor must not be a Foreign Portfolio Investor (FPI) or Foreign Venture Capital Investor (FVCI) — these categories cannot invest in LLPs.
← swipe to see all 3 →
Sectors Where LLP FDI Works
✓IT and ITES / Software Services
✓Business Consulting & Advisory
✓Professional Services
✓Most Manufacturing Categories
✓Trading & Distribution
✓Most Non-Financial Services
Sectors Where LLP FDI Is Not Available
✕Defence (FDI cap applies)
✕Insurance (with conditions)
✕Single-Brand Retail (sourcing conditions)
✕Broadcast Media
✕Banking & Multi-Brand Retail
✕Any sector with performance-linked conditions
Excluded Investors — Border Country Rule
Citizens of Pakistan and Bangladesh cannot invest in Indian LLPs. Investors from countries sharing a land border — China, Pakistan, Bangladesh, Nepal, Bhutan, Myanmar, Afghanistan — require prior government approval under Press Note 3 (2020).
Verificar se estou qualificado →
Not sure if your sector qualifies for LLP FDI?

We confirm eligibility in one business day — free, before you commit to anything.

Confirm My FDI Route →
Pacote Completo de Serviços

Tudo Incluído — Nada Mais Para Descobrir

Este não é um serviço de preenchimento de formulários. É um pacote completo de entrada para a Índia delivered by qualified CAs, Company Secretaries, and FEMA experts — from FDI eligibility check to your first year of compliance.

Fase 01
Pré-incorporação
✓
FDI eligibility check for your sector
✓
LLP vs Pvt Ltd recommendation
✓
Apostille & attestation guidance
✓
Capital contribution structuring under FEMA
✓
Lista de documentos específica do seu país
Fase 02
Incorporação
✓
DSCs for all designated partners
✓
Designated Partner Identification Numbers (DPIN)
✓
Name reservation via Form RUN-LLP
✓
FiLLiP filing with Registrar of Companies
✓
LLP Agreement (Form 3) within 30 days
✓
Certificate of Incorporation, PAN & TAN
Fase 03
Pós-constituição
✓
Indian bank account (remote)
✓
FDI-LLP(I) filing with RBI within 30 days
✓
GST, Professional Tax, S&E registration
✓
Annual ROC filings — Form 8 & Form 11
✓
Income tax return & DPIN KYC
✓
Transfer pricing docs & Form 3CEB
← swipe to see all phases →
Optional Add-Ons — bundled or standalone
Resident Designated Partner
Virtual Registered Office
DTAA & TRC Structuring
Form 15CA/15CB Filing
Monthly Bookkeeping & CFO
Want a breakdown of exactly what’s included for your situation?

We send a detailed scope of work before you commit — no surprises, no hidden fees.

Get Full Scope of Work →
How It Works

From Discovery Call to Certificado de Incorporação

⏱ 10–15 Working Days
01
Day 1 · Free Call
Discovery & FDI Eligibility
Sector confirmed, profit distribution model assessed, residency situation reviewed. We tell you honestly if LLP is the right call — or if Pvt Ltd is better.
02
Day 2–3
Structure & Document Plan
FDI route confirmed · Capital structure decided · Apostille vs consular attestation briefed · Full document checklist sent specific to your country.
03
Day 3–10
LLP Incorporation
DSCs obtained · DPIN filed · Name reserved via RUN-LLP · FiLLiP submitted · Certificate of Incorporation issued with PAN & TAN.
04
Day 10–14
LLP Agreement — Form 3
LLP Agreement drafted and filed with MCA within 30 days of incorporation. Partner rights, profit-sharing, designated partner duties — all captured correctly.
05
Day 14–20
Bank Account & FDI-LLP(I)
Indian current account opened remotely · Foreign capital received · FDI-LLP(I) filed with RBI within 30 days of capital inflow. Most providers miss this step.
06
Ongoing
Compliance & Repatriation
Form 8, Form 11, ITR, GST, DPIN KYC — all managed. Profit repatriation structured under DTAA. One CA, one contact, for the life of your LLP.
10–15 working days from document submission to Certificate of Incorporation.
Most delays come from incomplete documents — we eliminate that from day one with a personalised checklist.
Comece Agora →
Próximo — o que você precisa fornecer
Documentos Necessários

O que você precisa Fornecer

We do the heavy lifting. You provide the documents — we handle apostille, attestation, and submission.

Individual Partner
Foreign Company
Registered Office
For each individual designated partner or partner
Passport copy
Apostilled or attested as applicable
Address proof
Utility bill, bank statement, or driving licence — not older than 2 months
Passport-size photograph
Digital Signature Certificate (DSC)
We assist with obtaining — mandatory for designated partners
Designated Partner Identification Number (DPIN)
We file Form DIR-3 KYC on your behalf
Consent to act as Designated Partner
Form 9 — required at the time of incorporation
If a empresa estrangeira is a partner in the LLP
Certificado de Incorporação
Apostilled or consular attested
Board resolution authorising LLP investment
Naming the authorised signatory and capital contribution amount
Charter documents
MOA, AOA, or equivalent constitutional documents
Address proof of the company
Latest utility bill or bank statement
Proof of FDI eligibility
Sector confirmation + no performance conditions attestation
Required for the LLP’s registered office in India
Latest utility bill
Electricity, water, or gas — not older than 2 months
Rent agreement (if rented premises)
Between the LLP and the property owner
No Objection Certificate (NOC)
From the property owner allowing LLP registration
Don’t have an Indian office?
We provide a virtual registered office address — available as an add-on
Nós cuidamos disso
Country-specific checklist after first call
Apostille guidance for Hague Convention countries
Consular attestation for UAE, Saudi, China
Certified translation arranged if needed
Virtual office address if you need one
Nota: All documents must be in English or with certified translation. LLP FDI sector eligibility confirmed before documents are collected.
Get My Checklist →
Why Mercurius

We Get the Filings Others Miss.

Most India incorporation websites process your FiLLiP, hand you a certificate, and disappear — leaving you to figure out FDI-LLP(I), Form 3CEB, DPIN KYC, and profit repatriation on your own. That’s not us.

01
LLP FDI Expertise — Not Just Incorporation
Setting up an LLP with foreign investment requires sector-specific FDI analysis, FEMA pricing guidelines, FDI-LLP(I) filing with RBI, and ongoing transfer pricing documentation. Most portals don’t even know these exist. We handle all of it.
✦ ICAI · PCAOB · CPAB · ISO 9001:2015
One professional, start to finish
No handoffs. One dedicated Chartered Accountant owns your LLP setup and compliance — from FDI check to annual returns.
100% Remote — 60+ Countries
We work in your time zone and have incorporated LLPs for partners from USA, UK, Singapore, UAE, Japan, and 55+ other countries — none visited India.
Profit Repatriation — Done Right
We structure withdrawals under DTAA, coordinate TRC applications, and file Form 15CA/15CB so your partners receive funds cleanly and compliantly.
Transparent Fixed Pricing
Flat fee, written quote, no hourly billing. You know the full cost before we begin — no scope creep, no surprises.
← deslize para ver todos os 5 →
500+
Entities Incorporated
60+
Países Atendidos
0%
Missed FDI-LLP Filings
24hr
CA Response Time
Ready to work with a firm that actually knows LLP FDI rules?

Free 30-minute discovery call — structure, eligibility, timeline, and a fixed quote.

Agendar Consulta Grátis →
FAQ

Got Questions?

Everything foreign founders and partners ask about setting up an LLP in India — answered by our professional team.

Still have a question?
Our professional responds within 24 hours — straight answers, no sales pitch.
Ask our professional directly →
✦ FDI-LLP(I) Filing
RBI reporting within 30 days of receiving foreign capital is mandatory. Most providers miss it. We never do.
Can a foreign company or NRI invest 100% in an Indian LLP?+
Yes — but only when three conditions are met simultaneously: the LLP operates in a sector where 100% FDI is allowed under the automatic route, the sector has no FDI-linked performance conditions, and the investor is not an FPI or FVCI. We confirm all three before you commit.
How is an LLP taxed compared to a Private Limited Company?+
An LLP pays a flat 30% tax on profits. Partners then withdraw their share of profits with no further tax — there is no dividend distribution tax in an LLP. A Pvt Ltd pays 22% corporate tax, but then pays a second layer of tax when distributing dividends. For regular profit distribution, the LLP often wins on total tax outflow.
What is the residency requirement for a Designated Partner in an LLP?+
At least one Designated Partner must have been a resident of India for at least 120 days in the preceding financial year — per the LLP Amendment Act 2021. This is more lenient than the 182-day rule that applies to directors of a Private Limited Company. If you don’t have a trusted person in India, we provide a Resident Designated Partner service.
Don’t have a resident partner in India? We provide a qualified Resident Designated Partner as an add-on.
Get Resident Partner →
What is the FDI-LLP(I) filing and why does it matter?+
FDI-LLP(I) is the RBI reporting form that must be filed within 30 days of receiving foreign capital into an Indian LLP. It documents the inward remittance and capital contribution. Missing this deadline creates FEMA violations and compliance issues during future audits, disputes, or repatriation. Most providers don’t know it exists — we file it without exception.
Is a statutory audit mandatory for an LLP?+
No — not always. A statutory audit is required only if the LLP’s annual turnover exceeds ₹40 lakh or the capital contribution exceeds ₹25 lakh. Below these thresholds, a statutory audit is not mandatory — one of the key compliance advantages of an LLP over a Pvt Ltd.
Can I repatriate profits from an Indian LLP to my home country?+
Yes. Partners can repatriate their share of LLP profits abroad after applicable Indian taxes and FEMA compliance — including Form 15CA/15CB filings for outward remittances. DTAA treaties between India and your home country apply to reduce withholding tax on distributions. We structure repatriation to minimise tax leakage.
What is the difference between a partner and a designated partner in an LLP?+
Every LLP must have at least two designated partners — these are individuals who bear specific legal responsibility for regulatory compliance (ROC filings, tax returns, penalties). Partners may be individuals or body corporates, but at least one designated partner must be a resident of India for 120+ days. We draft the LLP Agreement to clearly define rights, duties, and profit-sharing for all partners.
Can an LLP be converted to a Private Limited Company later?+
Yes. An LLP can be converted to a Private Limited Company under Section 366 of the Companies Act 2013. This is relevant when LLP partners later decide to raise institutional equity, issue ESOPs, or prepare for a strategic exit. We advise on timing, structure, and manage the conversion process. Many of our clients start with an LLP and graduate to a Pvt Ltd as the business scales.
Still unsure about LLP vs Pvt Ltd? We compare both structures for your situation — free, in 30 minutes.
Book Free Call →
Doing business in India
Free Consultation

Expanding into India?
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Response within 24 hours
Fixed transparent pricing — no hidden fees
100% remote — no India visit required
Fully compliant — RBI, FEMA, MCA, GST
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