設立台灣分公司的步驟和注意事項

外國公司可以在台灣設立子公司，也可以選擇設立台灣分公司，分公司隸屬外國總公司，沒有法人資格，但在台灣具備營業資格。台灣分公司若有獲利繳完20%營所稅，獲利可以直接匯回總公司，但台灣分公司經營若出了問題，外國總公司相對也會有連帶責任。外國公司設立台灣分公司，主管機關是經濟部商業發展署，但有陸資成份和背景，則須經過投審司聯合審查。

台灣分公司設立完成後，可以向勞動部申請一名外籍經理人工作證，但台灣分公司資本額須達新台幣50萬以上，之後續聘展延，台灣分公司年營業額須達新台幣300萬以上。

Reference:Comparison of differences in companies, subsidiaries, branches, and offices established by foreigners (foreign capital) in Taiwan (updated in 2025)

外資設立台灣分公司優劣

⭕Advantages:TaiwanA branch office is an extension of the foreign parent company. If the branch office generates profit, after paying the 20% corporate income tax, the remaining profit can be directly remitted to the foreign parent company. This is a key tax advantage of branch offices.

❌Disadvantages:A Taiwan branch cannot have additional shareholders—it can only be funded by the foreign parent company. A branch does not have the same rights and obligations as an independent company; for example, it is not a separate legal entity, cannot be publicly listed in Taiwan, and does not qualify for certain tax incentives. Furthermore, if the Taiwan branch encounters financial or operational issues, the foreign parent company bears full liability.

Reference:

1.Comparison of the Advantages and Disadvantages of Subsidiaries and Branch Offices

Comparison of Foreign Companies' Establishment of Subsidiaries, Branches, and Representative Offices in Taiwan

外資設立台灣分公司應備文件

1.Application Form (If entrusting a CPA or lawyer, an authorization letter must be attached)
2.Approval Documents from Other Authorities (If prior approval from the competent authority is required, a copy of the approval document must be provided; otherwise, it is not necessary)
Head office registration documents
Company name preview form
"Authorization letter for the designated responsible person in Taiwan" and "Identification document of the designated responsible person in Taiwan."民國境內指定之負責人身份證明文件」
Authorization letter for the branch office manager.
分公司經理人身分證明文件（分公司經理人為中華民國國籍者應檢附國民身分證影本；若係外國人應檢附居留證影本或護照影本加載地址並簽名或蓋章）
建物所有權人同意書影本及所有權證明文件影本（登記所在地之建物所有權人出具之同意書，應載明同意提供使用之公司名稱；建物為公司所自有者或檢附租賃契約影本，免附同意書）
Two copies of the branch office registration form.
Registration fee: NT$1,000 per branch office, plus NT$1 per NT$4,000 of allocated operating capital in Taiwan (minimum NT$1,000). The total fee is NT$2,000.

Source: Department of Commerce, Ministry of Economic Affairs

10 Steps to Establish a Taiwan Branch Office

Step One: Pre-check of Branch Office Name (Ministry of Economic Affairs)

When a foreign company intends to establish a branch in Taiwan, the first step involves checking the availability of the branch office name with the Ministry of Economic Affairs. The name of the branch office should include the country of origin of the parent company. For example, a branch from the United States should be named "American XX (Limited) Company Taiwan Branch," and a branch from Hong Kong should be named "Hong Kong XX (Limited) Company Taiwan Branch."

Step Two: Establishment and Investment Approval of Foreign Company's Branch in Taiwan (Bureau of Foreign Trade, Ministry of Economic Affairs)

外資公司要來台灣設立分公司，須向經濟部商業發展署提出分公司設立申請，這部份需要遞交較多文件，準備細節較多（可參考上面所述：外資設立台灣分公司應備文件）。

Step Three: Opening a Preparatory Account for the Branch at a Bank

Upon receiving approval from the Bureau of Foreign Trade, the branch office's responsible person receives relevant documents. Following the instructions in these documents, the branch office's head must go to a bank to open a preparatory account.名義開立分公司的籌備處帳戶。

Step Four: Importing Funds

After opening the preparatory account, funds can be imported according to the capital amount set during the branch's establishment.

Step Five: Verification of Funds by an Accountant

Once the capital is imported into the preparatory account, the next step is to engage an accountant to verify the funds and create a "Capital Verification Visa Report."

Step Six: Fund Approval (Bureau of Foreign Trade, Ministry of Economic Affairs)

After applying for branch establishment and receiving approval from the Bureau of Foreign Trade, within thirty days, a "supplementary correction" operation must be conducted. This involves proving that the foreign company has accurately imported the funds. After the funds are imported, an application for "supplementary correction" (newly established approved capital) must be submitted to the Bureau of Foreign Trade.

Step Seven: Application for Business (Tax Registry) Registration (National Taxation Bureau)

After the Department of Commerce of the Ministry of Economic Affairs receives the "Supplementary Application Form" and finds no issues with the capital review, the establishment of the branch office will be officially approved, and an approval letter will be sent. Upon receiving the approval letter, you may then apply for business (tax registration) with the National Tax Bureau in the company's location.

Step Eight: Application for Purchase of Invoice Certificate (National Taxation Bureau)

After obtaining approval for business registration from the National Taxation Bureau, the branch office's responsible person must visit the bureau to apply for the purchase of an invoice certificate.

Step Nine: Transitioning the Preparatory Account to an Official Branch Account

With the approval letters from the Bureau of Foreign Trade and the National Taxation Bureau, the responsible person can visit the bank to transition the preparatory account into an official branch account.

Step Ten: Registration as an Import/Export Manufacturer (Bureau of Foreign Trade, Ministry of Economic Affairs)

If the branch office intends to engage in import/export activities, it must apply for import/export registration with the Bureau of Foreign Trade, MOEA. The English name must be pre-approved online, which takes about two hours if there are no duplicates.

Reference:10 Application Processes and Required Documents for Foreign Companies to Establish a Taiwan Branch (2025 Updated Version)（（）

Flow chart for foreign companies to establish Taiwan branches

外國公司台灣分公司外籍經理人工作證申請

一、台灣分公司外籍經理人申請資格：

申請人被指派為台灣分公司的經理人。

注意事項：一家分公司只能申請一個外籍經理人工作證。

二、分公司申請資格

1.分公司設立未滿1年者: 實收資本額或在臺營運資金達新臺幣50萬元以上、營業額達新臺幣300萬元以上、進出口實績總額達美金50萬元以上或代理佣金達美金20萬元以上。

2.分公司設立1年以上者: 最近1年或前3年在臺平均營業額達新臺幣300萬元以上、平均進出口實績總額達美金50萬元以上或平均代理佣金達美金20萬元以上。

Source: Workforce Development Agency

申請應備文件

Things to note when setting up a Taiwan branch

At Least Two Visits to Taiwan by the Responsible Person

To open a preparatory account, banks in Taiwan require the branch office manager to be physically present. Additionally, after the branch office is established, the manager must report to the National Taxation Bureau to obtain an invoice certification. By following these steps and ensuring all required documents are prepared, foreign companies can successfully establish a branch office in Taiwan and operate legally and efficiently.

外國公司設立台灣分公司常問的10個問題（FAQs）

Q1. 外國公司在台灣設立分公司，分公司的組織是獨立法人嗎？
A：外國公司在台灣設立之分公司，並不具獨立法人資格，分公司是附屬於外國總公司。分公司的獲利完稅後可以把獲利匯回總公司，這是稅制上的優勢，但台灣分公司若經營出現問題，外國總公司也有連帶責任。

Q2. 設立台灣分公司，負責人和經理人都可以委派嗎？
A：可以。外國總公司可以委派任何人擔任分公司的負責人和經理人，兩個職位可以由同一人擔任，也可以由不同人擔任。

Q3. 設立台灣分公司需要最低資本額嗎？
A：法規上沒有規定最低資本額，但實務上銀行開戶及營運需求，建議投放適當的資本額（如台幣50萬以上）。

Q4.外國公司設立台灣分公司開設公司籌備處帳戶，分公司負責人要親自來台開設嗎？
A：分公司獲得申請設立後，台灣分公司的負責人必須親自至銀行開設公司籌備處帳戶，如果台灣分公司負責人是外國人，還要先辦理外來人口統一證號才能開戶。

Q5. 設立台灣分公司需要多長時間？
A：一般流程約需30至60天，視文件準備情況與主管機關審查進度而定。

Q6. 台灣分公司可以申請外籍經理人工作證嗎？
A：可以。但要達到相關規定：台灣分公司設立未滿1年者: 實收資本額或在臺營運資金達新臺幣50萬元以上、營業額達新臺幣300萬元以上、進出口實績總額達美金50萬元以上或代理佣金達美金20萬元以上。

Q7. 設立台灣分公司是否需要租賃實體辦公室？
A：設立分公司需提供一個合法的台灣地址作為營業場所，需有租賃契約，也可以租借商務中心的地址。

Q8. 台灣分公司可以雇用本地員工嗎？
A：可以。台灣分公司可依台灣法規聘請台灣員工，並須為員工辦理勞健保及所得稅扣繳。

Q9. 稅務上分台灣公司如何課稅？
台灣分公司大致上的稅務和一般公司相若，需申報和繳納營業稅與營利事業所得稅。

Q10. 台灣分公司是否需要開立統一發票？
A：需要。外國公司在台灣分公司與一般公司相同，完成稅籍登記後開始營業，銷售都要開立統一發票。

Reference:外國（外資）公司設立台灣分公司Ｑ＆Ａ（2025年更新版）

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