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     SET UP FOREIGN
     INVESTMENT OFFICE
     IN TAIWAN

 

  • Introduction and Functions of
    Foreign
    Investment Office in
    Taiwan 
     直線     
  • What tax burden does
    the office have?
     直線     
  • The procedure of setting
    up an office in Taiwan
     直線     
  • Notes for the operation
    of foreign offices Q&A

 

Introduction and Functions of Foreign Investment Office in Taiwan

  • Foreign-funded enterprises come to Taiwan to set up companies, in addition to setting up subsidiaries and branches, they can also set up the office. For foreign companies to set up an office in Taiwan, the law is Article 386 of the Company Law. The legal action taken by the office in Taiwan is to “report” to the Ministry of Economic Affairs and cannot conduct business activities. If a foreign company does not intend to set up a branch in Taiwan for business, they can apply for Office registration. The scope of its business activities is limited to contract signing, quotation, negotiation, bidding, procurement, market research, and research activities in Taiwan.
  • The office establishment in Taiwan can be divided into overseas Chinese and foreign investment offices according to the type of parent company. Generally, overseas Chinese and foreign investment offices do not have special requirements for the parent company. However, if a Chinese company applies to establish an office in Taiwan, except those special regulations that meet; its parent company shall meet the following regulations:
  1. Established for more than three years.
  2. The minimum paid-in capital is equivalent to more than NT$6 million.
  3. The company’s business must meet at least one project that meets the requirements of Chinese people’s investment in Taiwan before applying.

 

 

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What tax burden does the office have?

  • In addition to local market development factors for foreign investment in setting up business offices, "tax" should also be a key consideration. Since the office cannot engage in business activities, only expenses, and no income, naturally there is no taxation problem. A liaison office established by a foreign-funded profit-making enterprise in my country to handle the procurement business for its head office may be exempted from business registration if it has no external business. Purchasing expenses remitted by its foreign headquarters are not within the scope of the business tax levy and are exempt from profit-making business income tax.

 

 

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The procedure of setting up an office in Taiwan

  • The establishment of an office in Taiwan by foreign investors cannot do business. They can only promote business and sign contracts on behalf of foreign companies... Therefore, the establishment process is relatively simplified compared to the establishment of subsidiaries and branches. The basic procedures are as follows:

    1. Head office document verification. 2.Head office approval, office filing. 3.Bank account opening. 4.Certificate application.

    台灣外資辦事處設立英文 02

 

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Notes for the operation of foreign offices Q&A

Q: Can I apply for an office in Taiwan to hire employees to pay salaries?
A: The office is a cost center. The foreign head office can remit operating funds and use the operating funds to pay for office expenses/salaries.

 

Q: What should the office pay attention to in taxation?
A: Please pay attention to the following things:

  1. Do not use the Chinese name of the office for legal actions. Legal actions must be presented in both Chinese and English.
  2. Do not use the Taiwan bank account of the office to charge Taiwan dollars, it may be considered as income and there will be underreporting problems.

Q: Can the office do business?
A: No. You can just negotiate business development, after the negotiation is completed, the contract must be signed with the parent company, and the office cannot collect any payment or make any payment on behalf of the company.

 

 

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Taiwan company other services

 




    TAIWAN INVESTMENT
     COMMISSION, MOEA
     Chinese investors come to
     Taiwan to set up a company
     /branch review and 
     management mechanism. 
     The Investment ....
More... 



       TAIWAN COMPANIES
        REGISTRATION
         Taiwan actively extends
         manufacturing value to
         integrated services.With the
         opening and normalization of
         cross-strait...More... 


      CHINA INVEST IN REAL
       ESTATE IN TAIWAN

         In order to cope with the
         opening up of Chinese
         investment in Taiwan, the
         current laws and regulations
         have greatly...More... 

 

 

                CONTACT US

    SET UP OVERSEAS
    CHINESE AND FOREIGN
    INVESTMENT COMPANY

 

  • Introduction of
    foreign
    branch
    in Taiwan
     直線     
  • Use and function
    of foreign branch
     直線     
  • Basic establishment
    procedures
    and
    prepare documents
     直線     
  • Basic tax and tax rate
     直線     
  • Notes on the
    establishment
    of branch

 

Introduction of a foreign branch in Taiwan

  • For foreign companies to set up a subsidiary or branch in Taiwan, two of the more important factors are liability and tax considerations. For overseas branch companies, once approved, they enjoy the same rights and responsibilities as domestic companies registered under the Taiwan Companies Act and are subject to the same regulations as Taiwan domestic companies.
  • It can operate independently, but because the branch is not an independent legal entity in law, the foreign head office needs to bear the credits and debits to the branch. Because it is only an extension of a foreign company, branch companies cannot conduct reinvestment/listing, but they have greater advantages and flexibility in taxation compared to subsidiaries (limited companies).

 

 

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Use and function of the foreign branch

  • What is a foreign company branch recognition?

According to Article 377 of the Company Act, A company may not conduct its business operations or commit any juristic act in the name of its company, unless it has completed the procedure for company incorporation registration.
If a foreign company wants to do business in Taiwan, it has to set up a Taiwan branch first; A foreign company refers to a legal person organization registered in accordance with foreign laws. If it intends to do business in Taiwan, it should be recognized by the government, that is, the government must first recognize its legal personal status in the Republic of China before it can be established A branch company in the Republic of China, then it can engage in business activities in Taiwan after it is established.

  • The branch can conduct the following businesses in Taiwan:

  1. Issuing business tax invoices.
  2. Sign contracts in Taiwan and received customer payment/service fees.
  3. Legally hire employees.
  4. Via a branch to Import and export business in Taiwan.
  5. Representing the parent company in purchasing movable and immovable properties in Taiwan.(refer to relevant laws and regulations separately)

 

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Basic establishment procedures and prepare documents

  • Overseas Chinese and foreign investment

Overseas Chinese and foreign investment (including Hong Kong and Macao) setting up branches in Taiwan do not need to be approved by the Investment Commission, MOEA. They only need to apply for foreign company recognition and branch establishment to the Central Office of the Ministry of Economic Affairs.

  • China branch

The procedures for foreign companies and mainland-funded enterprises to set up branches in Taiwan are different. For example, mainland people, legal persons, organizations, and other institutions hold shares in foreign companies, and those who contribute more than 30% of the capital or have control over foreign companies, before applying for the establishment of a branch, they should apply for an investment permit from Investment Commission, MOEA first.

  • The basic process of setting:

    台灣外資分公司設立NEW簡體 02
    1. Branch company
      name pre-check.
    1. Parent company
      document verification.
    1. Apply for foreign business
      license and branch
      approval registration.


    台灣外資分公司設立NEW簡體 02
    1. Branches prepare for
      account opening.
    1. Remit working capital.
    1. Obtain a unified number.
      (business license) and
      handle follow-up affairs.

 

  • Step one: Branch company name pre-check.

  1. Branch Name:1-5.
  2. Business items.
  3. Company address.
  • Step two: Parent company document verification.

According to the requirements of the Investment Commission, MOEA, the parent company’s documents/authorization letter shall be verified by the local economic and cultural office.

  • Step three: Apply for a foreign business license and branch approval registration.

Apply to the Ministry of Economic Affairs for approval registration (the mainland-funded enterprises apply to the Investment Commission, MOEA), and obtain the approval letter.

  • Step four: Branches prepare for account opening.

The head of Taiwan opens a preparatory account at the bank.

  • Step five: Remit working capital.

The parent company remits working capital and issues a capital verification report and submits the application.

  • Step six: Obtain a unified number (business license) and handle follow-up affairs.

Obtain the change registration form.
Complete bank/tax/import and export project applications.

 

 

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Branch tax and tax rate

  • Subsidiary/branch tax and accounting responsibilities 
    Regardless of whether it is a subsidiary or a branch established by a foreign company in Taiwan, it is also subject to the provisions of the Taiwan Business Accounting Law.

    According to regulations, branches need to keep statements of accounting accounts in accordance with Taiwan Accounting Standards. Statements of accounting accounts must be compiled and saved in Chinese and used the Taiwan currency. It is necessary to submit a corporate income tax return once a year and a business tax return once every two months.
  • Basic tax and tax rate:

    台灣外資分公司設立稅率圖英文

  • 5% Value-added tax(VAT):
    Also known as consumption tax, it is divided into value-added or non-value-added business tax. Generally, it is a value-added business tax.
  • 20% Income Tax:
    Overseas Chinese and foreign businessmen who set up a branch to invest in Taiwan shall be subject to profit-making business income tax on their profit-making business income within the territory of the Republic of China.
  • 0% Withholding Tax:
    When the branch's after-tax surplus is remitted back to the parent company, it is exempt from withholding income tax at the source because it is not a surplus distribution.
  • 0% undistributed surplus:
    branch companies are exempt from reporting.

 

 

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Notes of branch establishment

  1. Standardization of branch company name:
    The branch company and the parent company belonging to the same legal person in law. The legal actions of the branch are based on the foreign parent company. The name of the Taiwan branch must be marked as "○○○○○ Company of Taiwan Branch" when registering. 
  2. Registered capital:
    The foreign parent company must set the funds used for the operation of the branch in Taiwan and pay attention to the regulations of the competent authority on whether the capital of the business is sufficient for business use. 
  3. Franchise certificate:
    The branch company shall be regarded as a local company in Taiwan to regulate, such as operating franchise items such as medical equipment,controlled telecommunications business, etc., still must apply for a franchise from the competent authority in accordance with the local regulations of Taiwan. 
  4. Agent ad litem:
    After the foreign company is approved, it should designate litigation and non-litigation agents and branch managers in Taiwan. Agents and managers can be nationals or foreigners.

 

 

橫線加長版

 

 

Taiwan company other services

 




    TAIWAN INVESTMENT
     COMMISSION, MOEA
     Chinese investors come to
     Taiwan to set up a company
     /branch review and 
     management mechanism. 
     The Investment ....
More... 



       TAIWAN COMPANIES
      REGISTRATION
         Taiwan actively extends
         manufacturing value to
         integrated services.With the
         opening and normalization of
         cross-strait...More... 


      CHINA INVEST IN REAL
       ESTATE IN TAIWAN

         In order to cope with the
         opening up of Chinese
         investment in Taiwan, the
         current laws and regulations
         have greatly...More... 

 

 

                CONTACT US

China invest in real estate in TaiwanGreenLineXXS

 

Legal basis

  1. "Chinese people obtain permission to establish or transfer real estate rights in Taiwan".
  2. "Permission for licensing business activities".
  3.  "Financial Transactions Licensing Measures" Article 5 1 and "Taiwan Area Banks and Credit Cooperatives Should Pay Attention to the Real Estate Loan Business of the Chinese People Without Residence in Taiwan".

 

Related loosening policies

  • In order to cope with the opening up of Chinese investment in Taiwan, the current laws and regulations have greatly loosened the restrictions on the purchase of real estate by the Chinese people.

The highlights are as follows:

Opening of residences, business premises, or office premises where business personnel live for business personnel of Chinese-funded enterprises or other places where business needs may acquire real estate. Remove the requirement that the Chinese people come to Taiwan to obtain real estate to explain the source of funds.

  • Relax the restrictions on financing to financial institutions:
  1. The provisions for loans for Chinese investors to buy real estate in Taiwan are handled in accordance with the provisions of Taiwanese nationals.
  2. For Chinese who do not have a domicile in Taiwan, they apply for real estate rights guarantee loans, and the approved loan percentage is capped at 50% of the value of the collateral.
  • Relax the time limit for Chinese people who own real estate to stay in Taiwan. The total period of stay in Taiwan every year should be relaxed from no more than 1 month to 4 months; the duration and number of stays for each stay are not limited.
  • After the Chinese acquire ownership of real estate for residential use, they must transfer it within 3 years after registration to avoid Chinese speculation on house prices.
  • In order to prevent the Chinese from transferring real estate in Taiwan but still staying in Taiwan, the land authorities must be responsible for notifying the Chinese people of the transfer of real estate rights.

 

Inter Area Market Intelligence Team, we are familiar with the establishment of offshore companies, and let customers understand the functions of offshore companies. We provide customers with the most complete, fast, and reliable services from planning, registration, practical cases, and related notes and the latest information. The focus is on the background and purpose of the customer's practical investment. Different products and services produce new experiences in the experience that determine future value.

TAIWAN INVESTMENT COMMISSION, MOEA

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Table of Contents

  • Chinese investors come to Taiwan to set up a company/branch review and management mechanism
  • Foreign-funded enterprises, people from the mainland, and legal persons invest in Taiwan
  • Taiwan Established (Branch) Basic Business Registration Process

 

Chinese investors come to Taiwan to set up a company/branch review and management mechanism

  • Chinese investors come to Taiwan to set up a company/branch review and management mechanism. The Investment Review Committee of the Ministry of Economic Affairs has established a land investment review mechanism and a reporting mechanism for the source of land capital or other matters to facilitate identification and management of identity. The competent authority shall check the declaration when necessary, and jointly review with the relevant authorities based on the amount of the application, the type of project, the type of investment, and the identity of the investor.

 

Foreign-funded enterprises, people from the mainland, and legal persons invest in Taiwan

  • To set up a company in Taiwan, you must first apply for a pre-check of the name and business: the business name and pre-check of the business, and the business project to be operated (must meet the positive list of "People from the Mainland China's Investment in Taiwan"), Before applying for business registration, you must obtain the establishment permission of the destination business authority. You must apply for the establishment of business registration in Taiwan after obtaining the establishment of the business permission of the destination business authority.

 

Taiwan Established (Branch) Basic Business Registration Process

  1. Company name application for approval.
  2. Apply for a land investment permit.
  3. Apply for approval of the remittance of investment funds.
  4. The company's establishment registration-operating business items must conform to the positive list of "People from Mainland China's Investment in Taiwan".
  5. Apply for tax debt number.
  6. Apply for business registration.
  7. Application for factory establishment registration-depending on the selected plant location (exempt for non-manufacturing and processing industries).
  8. Registration of Import and Export Manufacturers-For Traders

 

With many years of industrial and commercial experience, Inter Area can not only help customers to pay attention/services but also help them to establish and register companies and branches in Taiwan and open accounts.

Chinese investors investing in Taiwan can choose Inter Area because they have professional talents who are familiar with Taiwan's industrial and commercial affairs and account opening matters and are accompanied by a special person. Provided, designed to provide customers with the most complete, fast, and secure service. The focus is on the background and purpose of the customer's practical investment. Different products and services generate new experiences in determining future value.

 

 

Stay Visa

GreenLineXXS

The residence permit is the identity document used by the government to prove the legal residence of foreigners and citizens without free-area household registration in the free area. It is divided into Alien Residence Permit, Alien Permanent Residence Permit, Taiwan Residence Permit, Hong Kong and Macao Resident Residence Permit, Hong Kong and Macao. Residents stay in the exit permit, the people in the mainland rely on the residence permit, and the permanent residence permit of the people in the mainland. Issued by the Immigration Department of the Ministry of the Interior. If you come to Taiwan to apply for a visa, you can come directly to Taiwan in accordance with the "visa-free" regulations. Japan, the United Kingdom, and Ireland have a stay of 90 days, and other countries have 30 days.

Table of Contents

  • Short-stay visa
  • Long-stay visa
  • Chinese professionals and their accompanying relatives:

 

 

《Short-stay visa》

 Visa-free

The following nationalities can come directly to Taiwan in accordance with the "visa-free" regulations. Japan, the United Kingdom, and Ireland have a stay of 90 days, and other countries have 30 days. Visa-free countries have the following two categories:

First :
In Australia, Austria, Belgium, Canada, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Latvia, Liechtenstein, Passengers from 38 countries including Lithuania, Luxembourg, Malaysia, Malta, Monaco, the Netherlands, New Zealand, Norway, Poland, Portugal, Singapore, Slovakia, Slovenia, Spain, Sweden, Switzerland, the United Kingdom, and the United States.

Second :
5 countries including India, Thailand, Philippines, Vietnam and Indonesia with valid US, Canada, Japan, UK, EU Schengen, Australia, and New Zealand visas (including permanent residence permit).

Negotiate

It is expected to negotiate with Taiwan for more than 30 days, and you can hold a "consultation certificate": the company (manufacturer) in-service and dispatch letter, invitation letter from Taiwan, business correspondence and transaction records (such as letter of credit, telegraphic receipt or import and export goods) B/L, etc.), apply for a visa to stay at the resident office. If the nationality of the foreign nationality belongs to the following specific countries, the visa must be processed according to the “Special State Personnel from the Consular Affairs Bureau to apply for a stay visa procedure”.

First :
It is a country that has to complete the guarantee formalities for applying for a visa to China: Afghanistan, Algeria, Bhutan, Cambodia, Cuba, Iran, Iraq, Laos, Somalia, Syria, and other countries.

Second :
Countries that apply for a visa to China at a designated location and complete the guarantee process by domestic stakeholders: Bangladesh, Ghana, Myanmar, Nigeria, Nepal, Sri Lanka, Pakistan, Cameroon, Senegal.

Apply for a stay

For those who want to come to Taiwan for short-term work (less than 180 days), the employer should first apply for the "Work Permit" from the Labor Committee of the Executive Yuan and then apply for a visa to apply for a residence visa to the Chinese Foreign Affairs Office or the Consular Affairs Bureau.

 

《Long-stay visa》

Investment residence

If you are a foreigner and you want to invest in Taiwan, you can apply for 2 people with an investment amount or working capital of more than 200,000 US dollars. If you increase the investment amount or working capital by 500,000 US dollars, you can apply for an increase of 1 person, and no more than 7 people. You can apply for an "investment certificate" from the "Economics Investment Review Committee" and apply to the Chinese Foreign Affairs Office or the Consular Affairs Bureau with a visa application form, original passport and photocopy, investment certificate and other documents.

Apply for residence

For foreigners who want to come to Taiwan for long-term work (more than 180 days), the domestic employer should first apply for the "employment permit letter" to the "Executive Council Labor Committee", and then the applicant will hold the visa application form, the original passport and the photocopy, and the employer. Apply for a letter of employment or other documents to the Chinese Foreign Affairs Office or the Consular Affairs Bureau.

Chinese professionals come to Taiwan for service

Chinese professionals come to Taiwan to apply for professional activities, and the professionals in China come to Taiwan to conduct professional activities permitting methods. The entry and exit permits of various Chinese persons coming to Taiwan shall be submitted in accordance with the relevant regulations of ordinary Chinese professionals coming to Taiwan, and shall be examined by the Ministry of the Interior in conjunction with the relevant departments of the Ministry of Economic Affairs. Chinese professionals who work in Taiwan for land-based enterprises and come to Taiwan to engage in related activities may not exceed one year during each stay or may issue multiple entries and exit permits with a one-year validity period. In order to introduce technology and industrial technology in China, those who meet certain conditions or who are accompanied by the introduction of technology will be required to apply for Taiwan. The total stay period is up to 6 years. In addition, people in China who are mobilized within multinational corporations may also apply for service from Taiwan. The initial stay period may not exceed 3 years. The stay period expires. If necessary, they may apply for an extension, and there is no limit on the number of extensions. The visa application process takes about 5 working days and is reviewed by the Ministry of the Interior and the Immigration Department and the Investment Review Committee of the Ministry of Economic Affairs.

Foreign spouse stays with relatives

If a foreign investor wants to bring a (spouse) to Taiwan, he or she can apply for a visa application form, original passport, and photocopy, and marriage certificate according to the "Application for Visa Procedures for Foreigners with Legal Residency". The original and the original of the document, the permanent residence permit in Taiwan, the original of the health certificate and the photocopy, etc., shall be submitted to the Chinese Foreign Affairs Office or the Consular Affairs Bureau.

Minors of foreigners stay in relatives

If a foreign investor wants to bring a (minor child) to Taiwan, he or she can apply for a visa application form and passport in accordance with the "Application for Visa Procedures for Non-Adult Children under 20 Years of Age with Legal Residents". The original and the photocopy, the original and the birth certificate, the original and the photocopy of the parent's marriage certificate, the permanent residence permit in Taiwan, the original certificate of the health check certificate and the photocopy, etc., to the Chinese Foreign Affairs Office or the Consular Affairs Bureau. Application.

Chinese professionals and their accompanying relatives:

  1. The above-mentioned Chinese professionals, their spouses, and children who have been allowed to stay in Taiwan for one year may participate in health insurance in accordance with the relevant provisions of the National Health Insurance Law.
  2. The above-mentioned Chinese professionals who have children under the age of 18 may apply to study at all levels of schools or foreign nationality schools in accordance with relevant regulations.

TAIWAN COMPANIES

REGISTRATION

 Taiwan Companies Registration

Taiwan actively extends manufacturing value to integrated services. With the opening and normalization of cross-strait economic and trade, the regulatory environment is more stable and transparent. It also follows the international norms to revise foreign investment regulations and establish a cross-strait industrial cooperation platform to promote cross-strait trade more liberalization and attract Foreign businessmen can come to Taiwan to participate in cross-strait industrial cooperation. With the lifting of various regulations, the two sides are expected to be more integrated across the Taiwan Strait. Foreign investors can actively integrate Taiwan into their overall planning in the Asia-Pacific region. Foreigner set up company in taiwan will become a common bussiness. Finally, regulatory restrictions are loosened, and the transnational movement of business people and funds is more liberal, reducing transaction costs for cross-border operations. Taiwan's industry will be fully integrated into the Greater China Economic Circle, creating new investment opportunities, and then fully integrated into the international value-added chain to achieve a win-win situation for Taiwan, foreign businessmen, and China.



Table of Contents

  • Office Profile and Features
  • Branch introduction and function
  • Subsidiary profile and function
  • List of foreign investment in Taiwan

 

 

  • Since the resumption of the link between the two sides of the strait in May 2008, six agreements have been signed. The institutionalization of negotiations between the two sides of the strait has entered a normalization stage. In addition, on June 29, 2010, the cross-strait economic cooperation framework agreement was formally signed ( ECFA) took effect on September 12 of the same year. Since January 1, 2011, the early harvesting of goods trade and service trade has been fully implemented. The goods on the list have started to be reduced/tax-exempted to benefit the people on both sides of the strait. ECFA is not only the basis for opening up and promoting economic cooperation between the two sides of the strait but also an important touchstone for testing cross-strait relations in the future. It will help Taiwan continue to play the role of global multinationals in the operation of the mainland market and the global layout of domestic enterprises. At the same time, domestic enterprises actively expand manufacturing. Value to integrated service value. The global layout experience and the integration of upstream and downstream, flexible and flexible enterprises, sound infrastructure and industrial environment suitable for advanced technology research and development, Taiwan's technology industry competitiveness mainly depends on excellent high-tech infrastructure and R & D talents have become A global supply base for high-tech products.
  • In recent years, Taiwan's internationalization has become increasingly high. In order to bring the taxation system into line with international development trends, create a fair and reasonable taxation environment, and respond to economic development changes and cross-border investment needs, the Taiwan tax system has undergone several revisions and reforms.
    In order to promote international economic and trade exchanges and avoid double taxation of cross-border transactions, the two sides signed cross-strait maritime transport agreements and air transport supplemental agreements stipulated that cross-strait shipping and air transport mutually reduced business tax and income tax, and promoted land-based investment companies.
  • In order to provide incentives for countries and land to set up a branch in Taiwan, Taiwan provides land-based investment to invest in a suitable business environment. In terms of land costs, Taiwan’s commercial office buildings are rented lower than in other countries and continue. Improve the administrative process, accelerate the acquisition of land by manufacturers, and facilitate the investment of foreign and local enterprises to establish software, logistics, and manufacturing bases. Due to the active development of new scientific industrial parks, general industrial areas, and the establishment of free trade port areas. Taiwan's hydropower, transportation, and telecommunications infrastructures are complete and meet the needs of various investment industries.
  • Taiwan has a good tax environment, simple reporting procedures, open and transparent procedures, smooth communication with tax collection agencies, and the government's continued tax reforms in response to economic conditions, such as the reduction of comprehensive income tax, profit-making business income tax, and inheritance. The tax rate of gift tax, etc., makes the investment environment of set up a branch in Taiwan more attractive in the Asia-Pacific region. That is the reason why more and more foreigners like to Set up a company in Taiwan.
  • The investment of foreigners in Taiwan is protected by foreign investment regulations and provides a highly secure investment environment. As far as the business environment is concerned, it has commercial regulations. In addition to intellectual property protection related to commercial activities, it also has a comprehensive labor security system. The Labor Standards Law is the main labor law, which promotes labor-management cooperation and provides complete labor. Employment security. The accounting system of Taiwanese enterprises will gradually adopt International Accounting Standards (IFRS). It has the principles, no exceptions, minimum regulations, and professional judgments, which can improve the transparency of financial reports, reduce capital costs, and save re-editing costs. Coupled with the further loosening of cross-strait policies, the overall investment environment has been in line with international standards.

 

 

Office Profile and Features

  • An office is a department or administrative unit that handles the affairs of the government and is also a place to handle certain businesses or provide services. It also refers to an organized group in a certain place, the office is a non-independent accounting unincorporated institution. Therefore, the office can not have the purchase and sale behavior, there will be only fees, there will be no operating income. The office is not a company, and everything has to go from the head office, including invoicing and collection. Therefore, the function of the office is mainly to play a coordinating role, play a role of “communication” and “bridge” for the head office to conduct business, and broaden the market. It can be used as a foreign-funded or land-based enterprise to perform initial functions such as market development/marketing/after-sales service.

 

 

Branch introduction and function

  • Branch refers to a branch that is subject to the jurisdiction of the parent company in terms of business, capital, personnel, etc. and does not have legal personality. A branch has no legal or economic independence. It is only a subsidiary of the parent company and bears legal responsibility for the debt of the branch with the assets of the head office. Although the company has no independent legal person status, it can represent the foreign parent company to conduct business activities in the local area, open invoices, and also need to declare tax payment. The application of the land investment to Taiwan investment company must first pass the Taiwanese review. The approval will be established. The establishment of the Taiwan branch is basically the same as the establishment of a generally limited company, and the post-tax surplus is not subject to a 20% temporary withholding tax.

 

 

Subsidiary profile and function

  • The establishment of a foreign-funded or land-based investment company can be divided into a limited company and a company limited by shares. After setting up a Taiwan branch, it is the same as the local general limited company. It is a local independent legal entity with legal and economic independence. And need to be in place, you can also set up a Taiwan branch office, open invoices, and conduct business. In addition to the 17% business income tax on taxation, 20% of the temporary withholding tax must be withheld when the dividend is remitted, but the relevant tax incentives are available.

 

 

List of foreign investment in Taiwan

Company Type Inc. CO., LTD Branch Company Office
Minimum Capital Setup fee Setup fee Setup fee Setup fee
Certification
Documents
1.Investor License
2.investor agent authorize
3.Power of Attorney
1.Investor License
2.Agent Authorize
3.Power of Attorney
1.Investor License/ Regulation
2.Board meeting minutes
3.Agent / Manager Agent
1.Investor License
2.Agent Authorize
Apply Registration Yes  Yes  NO (Only China Need)  NO
Bank Account Need to advance
open an account

Need to advance
open 
prepare
an account 

Need to advance open
prepare an account 
No need to advance
open an account 
Value-Added Tax(VAT) 5%  5%  5% NO
Profit-seeking
Enterprise Income Tax
20% 20%  20% NO
Personal Income Tax 5/12/20/30/45% 5/12/20/30/45% 5/12/20/30/45% 5/12/20/30/45%
Withholding Rate 20% 20% No Withhold NO
Import And Export
Qualifications
Yes Yes Yes NO
Domestic Transfer
Investment
Yes Yes NO NO

 

 

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小按鈕03   OPEN A BANK ACCOUNT IN TAIWAN

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小按鈕04   STAY VISA

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We offer local services & multiple solutions for global customers:
Taipei / Taichung / Shanghai / Shenzhen / Hong Kong / Philippines / Singapore

 

                                                              One More Step Experience...

                                                              The Difference Of Service.....

 

 

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匯佳專為客戶提供 We Are Committed To Provide The Best Service For You 亞洲實體公司註冊 Asia Co. Registered 會計稅務輔導 Book-Keeping Service  特許資質申請 Special License Application  商業行政服務 Business Secretary  環球境外公司設立 O.C. Registered  海外銀行開戶 Overseas Bank Account