Process for establishing a Taiwan branch office
Foreign companies that do not have business operation needs in Taiwan may consider establishing a Taiwan Representative Office. However, a Representative Office does not have legal person status or business qualifications, and it is not allowed to engage in commercial activities. It can only represent the foreign company in Taiwan for activities such as contract signing, quotation, price negotiation, bidding, procurement, market research, and business research. The competent authority for Representative Offices is the Department of Commerce under the Ministry of Economic Affairs (MOEA). However, if the foreign company has Chinese capital involvement, it must undergo an Investment Commission review and submit an annual activity plan and budget for approval. A foreign company's Taiwan Representative Office can apply for a work permit for its business representative. A newly established Representative Office does not need to provide work performance records within its first year, but for work permit renewals, the office's performance in the previous year will be reviewed.
Required Documents for Establishing a Taiwan Representative Office
1. Application form
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)
3.Copy of the Foreign Company’s Legal Entity Certificate
4.Power of Attorney for the Representative in Taiwan (The competent authority may request notarization if necessary)
5.Copy of the Representative’s Identification Document in Taiwan
6.A copy of the consent letter from the owner of the building where the office is located and a copy of the proof of ownership documents.
7.Two Copies of the Foreign Company Representative Office Registration Form
8.Registration Fee: TWD 1,000
Source:經濟部商業發展
Six Steps to Establish a Taiwan Representative Office
Step One: Choosing a Chinese Name for the Representative Office
When a foreign (foreign investment) company establishes a representative office in Taiwan, the first step is to select a Chinese name for the representative office.
Step Two: Required Documents for Establishing the Representative Office
Before applying to the Bureau of Foreign Trade, Ministry of Economic Affairs, a foreign company must prepare three main categories of documents: Relevant registration documents of the foreign company. Documents related to the representative in Taiwan. Documents pertaining to the registered address of the representative office.
Making Seals for the Representative Office
Step Four: Submission of Application to the Bureau of Foreign Trade for Registration Review (Ministry of Economic Affairs)
After preparing the required documents from Step Two, fill out the application form for the establishment of the representative office and submit it to the Bureau of Foreign Trade, Ministry of Economic Affairs for registration review.
Step Five: Application for Tax Registration (National Taxation Bureau)
Once the registration review for the representative office is approved, prepare the necessary documents and apply for tax registration with the National Taxation Bureau.
Step Six: Opening a Bank Account for the Representative Office
After completing the establishment of the representative office, the representative can visit a bank to open a bank account in the name of the representative office.
外國公司設立台灣辦事處流程（步驟圖）
外國公司在台灣設立辦事處10個常見問答（FAQ）
Q1.什麼是辦事處？representative office與分公司或子公司有何不同？
A：辦事處僅作為聯絡、資訊蒐集或市場調查用途，不能從事營利業務（如開發票、收款）。不像子公司或分公司可營業、開立發票和收款，並需申報營業稅。
Q2.外國公司是否可以在台灣設立辦事處？有什麼限制嗎？
A：可以，且不限外國公司註冊國籍，但外國公司必須是有限公司，且須依法申請並派任代表人。禁止從事任何直接營利活動。
Q3.設立Taiwan辦事處需要多少資本額？需要驗資嗎？
A：不需資本額、也不需驗資。但仍須指定辦事處營業地址，並依法報備。
Q4.設立Taiwan辦事處流程需要多久時間？
A：通常約需 4~6 週。
Q5.辦事處能否開立發票？是否需要報稅？
A：不能開立統一發票、不能收款，因此無須申報營業稅。但仍需向國稅局報備，申報營所稅，若有聘請員工得依法申報所得扣繳。
Q6.外國人可以當辦事處代表人嗎？需不需要工作證？
A：可以。但如果該外籍負責人想在台工作（長期派駐台灣），則需申請事業主管工作許可與工作居留證。
Q7.台灣辦事處可否轉為分公司或子公司？如何辦理？
A：可以，需辦理變更登記或重新設立登記程序，並補足分公司或子公司所需之驗資、營業項目、投審司核准等流程。
Q8.台灣辦事處需要實體辦公室地址嗎？可否使用商務中心？
A：需要有合法商業用途地址。可以使用經濟部認可的商務中心地址作為登記地址。
Q9.辦事處是否需定期報稅或報帳？
A：雖然無營收，但仍需每年由報營所稅（例如有存款利息）。
Q10.辦事處是否能雇用台灣員工？如何處理薪資與勞健保？
A：可以聘僱台灣本地員工，需依法辦理勞保、健保與扣繳所得稅，薪資費用通常由外國母公司匯入。
Important Notes for Establishing a Taiwan Representative Office
Things to note:
1.The application for a Representative Office must comply with Article 386 of the Company Act.
2.The application must be filed by the Representative of the foreign company in Taiwan.
3.The power of attorney must specify the types of legal acts the representative can perform in Taiwan, such as contract signing, quotation, price negotiation, bidding, and procurement.
4.If the foreign company has Chinese capital involvement, its business activities must align with the list of permitted industries. The scope of legal activities conducted in Taiwan must comply with these regulations unless otherwise specified by the competent authority.
5.Requirements for the Representative’s Identification Documents:
a.Taiwanese Nationals: A copy of their national ID card.
b.Foreign Nationals: One of the following:
Copy of residence permit
Copy of passport (with address and signature or stamp)
Proof of residence issued by their home country’s government
Personal declaration (stating name, nationality, and address) certified by a Taiwanese court.
c.Hong Kong and Macau Residents:
Hong Kong
Before 1997 (Hong Kong)
British-issued passport and a copy of the permanent resident ID.
After 1997 (Hong Kong: Chinese-issued Hong Kong/Macau passport and a copy of the permanent resident ID.
Macau
Before 1998
Portuguese-issued passport and a copy of the permanent resident ID.
98 after
After 1998 (Macau): Chinese-issued Hong Kong/Macau passport and a copy of the permanent resident ID.
Source: Department of Commerce, Ministry of Economic Affairs
若Taiwan辦事處將來有營利需求，建議一開始就考慮設立Taiwanbranch。
建議請專業會計師或代辦公司協助，以避免文件認證與流程遺漏。
可考慮使用商務中心地址作為Taiwan辦事處登記為所在地，節省實體空間成本。
Reference:外國（外資）公司設立台灣辦事處Q＆A（2025更新）
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