The branch company and the head office are jointly and severally liable, because according to the relevant laws and regulations, although the branch company obtains the business license and conducts litigation independently, its civil liability shall be borne by the head office. Can also be borne by the branch first, and then by the head office.
Legal objectivity:
Article 115 of the Company Law A company may not provide loans to directors, supervisors or senior managers directly or through subsidiaries. Article 14 A company may set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.