Welcome, Foreign Investors
※ Welcome to invest in Taiwan. You are served by experts capable of rendering comprehensive guide and services to foreigners who intend to invest in Taiwan, notably including the following:

‧

Planning the frameworks of your investment：We conduct extensive analyses on the issues of legal responsibilities, chances for development and limits, excellent ways to conserve tax under different frameworks of investment:

‧

Renting or lending your business premises on either a long-term or a short-term basis：You may register your Taiwan office temporarily in our office and relocate your business premises only after you find the right premises of your own.

‧

Serving as your investment agent：We serve as the agent for your investment process in Taiwan to apply to the Investment Commission, Ministry of Economic Affairs. We serve as your agent to open an account in bank to meet your investment purposes.

‧

Business registration to meet your needs：We take charge of required registration for investment in Taiwan, including incorporation registration, profit-seeking enterprise registration, taxation registry, importer/exporter registration, labor insurance/national health insurance registration, trademark registration.

‧

Agency for general affairs：We serve as an agent for your taxation, accounting, cashier, human resources, payroll, equity affairs, and labor insurance/national health insurance.

‧

Application for work permits：Work permits required for aliens, renewal of work permits, application for Alien Resident Permits.
※ While investing in Taiwan, you have four choices at your discretion. The characteristics and difference are analyzed below to facilitate the most suitable selection:
 
 Company limited by shares Limited company Branch company Rep-Office Store
Capital structure

Where the shareholders are foreign judicial (corporate) persons or individuals

Where the shareholders are foreign judicial (corporate) persons or individuals

Where the head office is a foreign corporation

Where the head office is a foreign corporation

Where the shareholders are individuals

Eligible to operate business? Yes Yes Yes No Yes
Eligible to import and export? Yes Yes Yes No Yes
Eligible to be a judicial (corporate) person? Yes Yes No No No
Minimum number of shareholders

Two natural persons (individuals) or 1 judicial (corporate) person minimum

One natural person (individual) or 1 judicial (corporate) person minimum

Nil Nil One natural person
Minimum number of key personnel 3 directors,
1 supervisor,
1 investment agent 		1 director,
1 investment agent 		1 representative,
1 manager 		1 representative 1 investment agent
Registration address

Any legal building can use to register.

Any legal building can use to register.

Any legal building can use to register.

Any legal building can use to register.

Any legal building can use to register.

Suggest minimum capital required

NT$50,000 which must be remitted into Taiwan from a foreign territory

NT$50,000 which must be remitted into Taiwan from a foreign territory

NT$50,000 which must be remitted into Taiwan from a foreign territory

Nil

NT$50,000 which must be remitted into Taiwan from a foreign territory
Eligible to issue stocks to public? Yes No No No No
Eligible to provide labor insurance/national health insurance for employees? Yes Yes Yes Yes Yes
Eligible to open bank account? Yes Yes Yes Yes Yes
Eligible to open account to invest in stocks? Yes Yes No No No
Application for foreign worker permit Managers, technicians Managers, technicians Managers, technicians Representative No
Uniform invoice required? Yes Yes Yes No Yes
Ratio of business tax (VAT) 5% 5% 5% Nil 5%
Ratio of income tax 20% 20% 20% Nil 20%
Ratio of withholding from earning allocation 20% 20% No withholding Nil 20%
Ratio of extra tax on unappropriated retained earnings 10% 10% No extra tax Nil 10%
Applicable targets

‧

A good choice for large, medium sized enterprises to invest in Taiwan and make profit, and to invest in the entire world through public issuance of stocks.

‧

A good choice for a foreign individual to obtain work permit in Taiwan by means of investment

‧

May invest in stock market and real estate in Taiwan

‧

A good choice for small and medium enterprises which can accept taxation up to 36%.

‧

A good choice for a foreign individual to obtain a work permit in Taiwan by means of investment

‧

May invest in stock market and real estate in Taiwan

‧

A good choice for all sorts of enterprises which intend to gain high profits and high level tax savings.

‧

A good choice for small and medium enterprises which can accept taxation up to 20% .

‧

A good choice for a business which is not required to import and export or invoice in Taiwan.

‧

A good choice for Taiwanese employees of Taiwan investors assigned to station in Mainland China but receive pay and get insured for labor insurance/national health insurance in Taiwan.

‧

A good choice for a business which engages in offshore trade or render offshore technological services.

‧

A good choice small business which with low business rick.

Development & restrictions

‧

May issue stocks to public and go listing in Taiwan Stock Exchange Corporation (TSEC) and OTC in Taiwan.

‧

May set up branch(es) of its own in Taiwan.

‧

Not permitted to issue stock to public until having been reorganized into a company limited by shares.

‧

May set up branch(es) of its own in Taiwan.

‧

May only have working capital in Taiwan but have no concept of shares. Not permitted to issue stocks to public.

‧

Not permitted to invest in stock market in Taiwan

‧

The Head Office may set up multiple branches in Taiwan.

‧

Not permitted to operate business.

‧

May only have working capital in Taiwan but have no concept of shares. Not permitted to issue stocks to public or to list in Taiwan Stock Exchange Corporation (TSEC) or OTC.

‧

Can not change to company.

‧

Can not hire  foreign worker. 
Procedures of handing formalities
Authentication of the licenses and power of attorney of the parent company:
5 days 5 days 10 days 5 dsays 1 days
Checking and verifying of company name:
1 day 1 day 1 day -- 1 day
Checking and verifying of the investment facts:
5 days 5 days -- -- 5 days
Opening of bank account (by the responsible person in person):
1 day 1 day 1 day -- 1day
Inward remittance of capital for investment :
5 days 5 days 5 days -- 5 days
Checking and verifying of the capital remitted for investment:
5 days 5 days 5 days -- 5 days
Corporate / Rep-office / store registration:
5 days 5 days 5 days 5 days 5 days
Tax Registration:
5 days 5 days 5 days 5 days 5 days
Responsible person go to the Tax Office to interview :
1 day 1 day 1 day -- 1 day
The overall period required:
  33 days  33 days 33 days  15 days 29 days
Documents which should be authenticated upon incorporation

1.

License of the parent company

2.

Power of attorney issued to the agent  for the investment formalities

1.

License of the parent company

2.

Power of attorney issued to the agent au34 for the investment formalities

1.

License of the parent company

2.

Articles of incorporation of the parent company

3.

Minutes of the parent company’s board of directors meeting

4.

Power of attorney of the representative 

5. Power of attorney of the manager

1.

License of the parent company

2.

Power of attorney of the representative

1.

Power of attorney issued to the agent for the investment formalities.

 

 
Documents to be downloaded

Data collection list:
1. A case of multiple shareholders

2. A case of a single judicial (corporate) person shareholder

Data collection list:
1. A case of multiple shareholders
2. A case of a single judicial (corporate) person shareholder
3. A case of a single natural person (individual) shareholder

Data collection list

Data collection list

Data collection list
※ Work permits for aliens:
Qualification requirements Manager of the corporation Representative of the office Special technicians
Qualification requirements for the corporation Having been in business for less than one year after incorporation NT$500,000 of capital and at least one-third owned by foreigner. No special requirement NT$5 million of capital
Having been in business for one year or longer after incorporation

the company capital must be at least one-third owned by foreigner.

With hands-on performance at work

NT$10 million of sales turnover accomplished in the preceding year or averaged in the past three years.
NT$3 million of sales turnover accomplished in the preceding year or averaged in the past three years.
Qualification requirements for employees Education and Experiences No special requirement No special requirement

Master: No working experiences quire Bachelo: Hands-on experiences accumulated for two years minimum

Minimum salary No special requirement No special requirement 47,971
※ Insurances affairs for aliens:
  National Health Insurance Labor insurance Labor Pension
Responsible person as an alien Mandatory requirements for National Health Insurance starting from the date upon expiry of four months from the date of Alien Resident Permit issuance if the Alien Resident Permit remains valid for more than four months. The aliens may purchase labor insurance at their discretion. Not applicable to aliens
Alien employees (managers, technicians) Mandatory insurance starting from the date on which the work permit is approved Mandatory insurance starting from the date on which the work permit is approved 　 Not applicable to aliens
※ Links:

◎ Information for Foreigner in Taiwan

◎ Invest in Taiwan (Department of Investment Services)

◎ Investment Commission, MOEA

◎ Commerce Industrial Services Portal

◎ Bureau of Employment and Vocational Training

◎ Bureau of Consular Affairs, Ministry of Foreign Affairs

◎ Company Act

◎ Income Tax Act

◎ Business Tax Act (VAT)

◎ Employment Services Act

◎ Statute For Investment By Foreign Nationals