Structure Procedures Download Work Permits Investment Resident Insurances Links Resorce

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.

Incorporate a company 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 17% 17% 17% Nil 17%
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 33.6%.

A good choice for small and medium enterprises which can accept taxation up to 33.6%.

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 17% .

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.

Difficult to obtain loans.

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. 

Multi owner cannot change to sole owner.

Procedures of handing formalities
Company limited by shares Limited company Branch company Rep-Office Store
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.

 

 

Company limited by shares Limited company Branch company Rep-Office Store
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

Foreign School:

Master: No working experiences quire

Bachelo: Hands-on experiences accumulated for two years minimum

 

Taiwan School:

No working experiences quire

Minimum salary No special requirement No special requirement

Foreign School:NT$47,971

Taiwan School:NT$37,619

※ Investment Resident:

A foreign national who is going to invest in the ROC for more than USD200, 000, should apply for an ARC.

A foreign spouse and/or foreign child who would like to obtain residency with a legally residing foreign spouse/parent in Taiwan, may also apply for an ARC.

 
※ Insurances affairs for aliens:
  National Health Insurance Labor insurance Labor Pension
Investment Resident Dependent Resident Mandatory requirements for National Health Insurance starting from the date upon expiry of 6 months from the date of Alien Resident Permit issuance if the Alien Resident Permit remains valid for more than 4 months. The in charge person may purchase labor insurance at their discretion. Not applicable to aliens
Working Resident 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
※ Overview of social insurance of labor

‧Must apply for join to social insurance system once employee inaugural, the cost share by employer is around 18% of monthly salary.

 
1 2 3 4 5 6 7
  1G National Healthy Insurance 2G National Healthy Insurance Labor Insurance-Ordinary insurance Employment Insurance Labor Insurance- Occupational accident insurance Arrear wage payment fund Labor Pension
Rate 4.91% 2% 8.5% 1% 0.88%~2.99% 0.025% 6%
Pay by Employer 60% * 1.7 The part of the total amount of salary paid exceeds the insured payroll-related amount for that month. 70% 70% 100% 100% 100%
Pay by Employee 30% Accumulated annual bonus given by group insurance applicant in excess of four times the monthly premium ratable wages. 20% 20% - - -
Pay by Government 10% - 10% 10% - - -
※ Links:

Information for Foreigner in Taiwan

Invest in Taiwan (Department of Investment Services)

Investment Commission, MOEA

Commerce Industrial Services Portal

Workforce Development Agency

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

※ Resource (English Services):

CPA

‧Vincent Kao +886-2-25210710 vincent@jusregal.com (English Service) JusRegal CPA Firm

Lawyer
‧Ryan 02-2388-9556 ryanlawfirm@gmail.com(English Service)

‧Houchi Kuo 02-2511-1001 hk.kuo@pontislaw.com(English Service) Points Law Firm

‧Alicia Hsu 02-2511-1001 alicia.hsu@pontislaw.com(English Service) Points Law Firm

‧Jimmy Lin 02-2725-1617 jimmy.lin@chienandpartners.com(English Service)

‧Michael Zuck 02-2755-7366#205 michael.zuck@taiwanlaw.com(English Service)

Notary
‧Ms. Chao 02-25065858 twnotary@gmail.com (English Service) Chao & Partners notary office

House Agency

‧Roy 0968100919 royalpha72@gmail.com (English Service)

‧Rental Master 02-28760810 service@taipeihousing.com.tw (English & Japanese Service)

Insurance
‧Neil 0919-645-521 endowmentboy@hotmail.com (English Service)

Trad Mark and Patent
‧Ken 0912-868-151 wenpin@jiecyuan.com(English Service)

Business card and Interior Design
‧Sunny 0988-082-702 service@tgdesign.idv.tw (English Service)

Logistics
‧Keefer 0927-915-061 keefer@nicb.com.tw (English Service)