Work permit for foreign managers

一、如何申請Work permit for foreign managers

Q1: What type of work permit can a foreign national or foreign-invested company apply for in Taiwan?
A：外國人或外資在台灣開公司可以申請外籍經理人工作證（事業主管工作許可）。新設公司資本額超過新台幣50萬且外資佔三分一以上者，可申請一名外籍經理人工作證。Source:Reference: [Ministry of Labor: Work Permit for Foreign-Invested Enterprises]

Q2: Can a foreign national obtain a work permit by acquiring shares or purchasing an existing company in Taiwan?
A：如果入股或收購的公司是一年內設立的公司，資本額超過新台幣50萬且外資佔三分一以上者，可申請一名外籍經理人工作證，如果現有公司設立已超過一年，則要檢視其過去一年內的年營業額是否達到300萬以上，才符合申請資格。Source:Reference: [Ministry of Labor: Work Permit for Foreign-Invested Enterprises]

Q3: How long is the work permit valid for a newly established company?
A：新設公司申請外籍經理人工作證，一般會獲批1~3年不等，或長或短要主管機關審核。

Q4: Can a foreign national who owns a one-person company in Taiwan appoint themselves or hire another foreign manager?
A：可以。外資公司的外籍負責人或外國股東可以自聘為公司經理人，也可以另聘他人（非股東）作為經理人，且不限國籍，但一家公司只能聘請一個外籍經理人工作證。

Q5: Can a foreign manager renew their work permit after it expires?
A: Yes. To renew a work permit, the foreign-invested company must meet the revenue requirements. The company must have been established for over a year and have had an average annual revenue of at least NTD 3 million in the last year or the previous three years.

Q6: Can a company apply for more than one foreign manager work permit? What if two foreign shareholders both want work permits?
A：新設的外資公司資本額超過新台幣50萬且外資佔三分一以上者，開設超過一年的公司年營業額須達到新臺幣300萬元以上，可申請一名外籍經理人。若要申請第二個外國人工作證，須合乎外國人專業人士工作申請的相關規定，基本要求是，新設公司資本額500萬以上或年營業額達到1000萬以上。相關資訊可參考：勞動力發展署

Q7: Can a foreign investor who is also the company’s responsible person apply for a work permit?
A: No. The responsible person of a foreign-invested company cannot apply for a work permit unless they also serve as a manager. A newly established foreign-invested company with a capital of over NTD 500,000 and at least one-third foreign investment can apply for one foreign manager work permit.Source:Reference: [Ministry of Labor: Work Permit for Foreign-Invested Enterprises]

II. Questions About Work Residency Applications

Q8.取得外籍經理人工作證可以申請居留證嗎？
A：一般情況下是可以。公司設立完成後取得外籍經理人工作證後，外籍經人可以向移民署申請工作居留證，居留證居留期間和工作證核准期限相同。但申請者若曾在台灣有犯罪記錄，申請居留證可能會被拒絕。另外某些國家，取得外籍經理人工作證後還需申請工作入境簽證才能入境，針對工作入境簽證的申請詳情，需詢問申請者所屬國家的台北駐當地的辦事處，因針對不同國家，外交部對其入境簽證申請的審核條件也不相同。相關資訊申請者請參考外交部：外籍人士申請應聘居留簽證手續說明，或直接向當地駐外館處詢問。

Q9: Can family members of a foreign manager apply for dependent residency in Taiwan?
A：可以。配偶及未成年子女可依親來台居留。工作依親居留不能工作，未成年子女可以申請就學。相關資訊請參考：外籍配偶申請依親居留簽證手續說明、外國人來臺工作，其眷屬是否可來臺依親?可否工作?、移民署中文網-居留

Q10: Can a foreign manager eventually apply for permanent residency?
A：一般外籍人士連續五年在台灣工作和居住。相關申請條件限制可以參考移民署網頁：外國人申請永久居留送件須知　港澳人士的外籍經理人除外

Q11: Will foreign managers in Taiwan face higher personal income tax rates?
A: If a foreign national resides in Taiwan for at least 183 days in a tax year, their personal income tax rate is the same as that of Taiwanese citizens (starting at 5%). If they stay for less than 183 days, their income tax rate is 18%. For non-residents who stay between 90 and 183 days, different tax rates apply.

Q12: Can foreign students who graduate in Taiwan establish a company and appoint themselves as a foreign manager? Can they change their student residency to a work residency?
A：可以。只要有應聘的相關文件就能申請居留證轉換。但有些國家的外籍生有可能會被要求出境，再申請工作入境簽證再入境申請居留。