Company Registration
What is a foreign-invested company?
A foreign-invested company refers to businesses funded by foreign individuals (foreign nationals investing in Taiwan personally) or foreign companies (corporate entities investing in Taiwan). These funds are collectively referred to as foreign investment (外資), which is distinct from Chinese investment (陸資). Foreign investors looking to establish a company in Taiwan must undergo a review by the Investment Commission (投審司) and submit the application form: "Overseas Chinese & Foreign Investment Application Form (Form A)".
Foreign investment in Taiwan falls into two main categories: Foreign companies setting up a branch office in Taiwan – This includes subsidiaries, branch offices, and representative offices. Foreign individuals establishing a new company in Taiwan. Regardless of whether the investor is an individual or a corporate entity, a foreign-invested business in Taiwan can be a sole proprietorship, a joint venture, an equity investment, or a merger/acquisition of an existing Taiwanese company. However: A foreign branch office in Taiwan is a subsidiary of its foreign headquarters and cannot add additional shareholders. A foreign representative office in Taiwan is not allowed to conduct commercial activities.
To encourage foreign investment, the Taiwanese government has simplified the foreign investment review procedure. It now allows branch or subsidiary companies of foreign ownership to apply for work permits for their foreign managers, and those managers can stay in the country within the valid period of their permits. If a foreigner manages to reside in Taiwan for over 183 days in a calendar year for 5 consecutive years, that person will be eligible for permanent residency.
Types of entities that foreign companies can establish in Taiwan.
Foreign companies can establish a subsidiary company, branch company, or representative office, each subjecting to different regulations:
Reference Article: Comparison of Foreign Companies' Establishment of Subsidiaries, Branches, and Representative Offices in Taiwan
子公司的定義是，外國公司以法人的名義作為投資者開設的公司。外國公司在台灣設立子公司，通常會選擇有限公司或股份有限公司。子公司在台灣擁有獨立的法人資格，可以在台灣證券交易所上市。除了新設公司，外國公司也可併購或入股已在台灣營運的公司，成為法人股東，子公司來台投資須經Ministry of Economic Affairs (MOEA)審查。子公司投資者因為是法人，負責人可以委任任何人代任。新設的子公司要申請外籍經理人，資本額須新台幣50萬以上，之後要延續，年營業額須達新台幣300萬以上。
外國公司可以在台灣設立分公司，分公司隸屬外國總公司，沒有法人資格，不能享有一般租稅優惠，但可以在台灣具備營業行為。在台分公司獲利只要繳交20％的營所税後，利潤便能匯回總公司，但分公司若營運出現問題，總公司也有連帶相關責任。外國分公司在台設立分公司，主管機關是經濟部商業發展署，但有陸資成份和背景，則須通過投審司審查。在台分公司要申請外籍經理人，規定和條件和子公司相同。
外國公司若不打算在台灣進行商業行為，可以設立在台辦事處，但辦事處沒有法人和營業資格，只可從事的業務如：簽約、報價、議價、投標、採購、市場調查、研究業務活動等。辦事處主管機關是經濟部商業發展署，但有陸資成份和背景，則須通過投審司審查，並要提交年度活動計劃和年度預算給主管機關審查。在台辦事處可以申請事業主管工作證，新設立未滿1年，免工作實績，工作證要延續則須檢視辦事處是否有工作實績。
Differences between a subsidiary, branch office, and representative office.
Organization Type | Legal Status | Permission to Operate | Agency Approval | Issue Invoices | Company Liability | Apply for Work Permit |
Subsidiaries | ✅yes | ✅yes | ✅Need | ✅yes | ✅Self-financing | ✅yes |
branch | ❌no | ✅yes | ✅Need | ✅yes | ✅Handled by the head office. | ✅yes |
representative office | ❌no | ❌ no | ✅Need | ❌ no | ❌ Not applicable | ✅yes |
Foreigners (natural persons) come to Taiwan to open a company
A foreign natural person refers to an individual holding a foreign passport without a Taiwan ID card, including those holding short-term or permanent residence permits in Taiwan. These foreigners who want to start a company in Taiwan are also referred to as foreign investors. For foreigners to establish a company in Taiwan, the capital must be reviewed by the "Investment Commission of the Ministry of Economic Affairs." Only after the review is approved can the funds be remitted, allowing the process of company registration in Taiwan to begin. Foreigners can establish a company in Taiwan either solely or as partners, can open stores, invest in Taiwanese companies, or acquire existing Taiwanese companies.
Foreigners starting a company in TaiwanCompanies of foreign ownership must have a registered capital over NTD500,000 with one-third being owned by foreign entities to hire foreign managers. For a company with a capital of exactly NTD500,000, foreign capitals must account for at least NTD170,000. And to maintain this qualification, the company must exceed NTD3,000,000 in its yearly revenues.
The fund must be wired to the company account at a Taiwanese bank in foreign currencies and exchanged for New Taiwan Dollars locally. Only those having residency in Taiwan can directly deposit NTD, but the person must present certificates to prove the source of their funding such as tax receipts or gift certificates.
A foreign natural person refers to an individual holding a foreign passport without a Taiwan ID card, including those holding short-term or permanent residence permits in Taiwan. These foreigners who want to start a company in Taiwan are also referred to as foreign investors. For foreigners to establish a company in Taiwan, the capital must be reviewed by the "Investment Commission of the Ministry of Economic Affairs." Only after the review is approved can the funds be remitted, allowing the process of company registration in Taiwan to begin. Foreigners can establish a company in Taiwan either solely or as partners, can open stores, invest in Taiwanese companies, or acquire existing Taiwanese companies.
Foreigners starting a company in TaiwanCompanies of foreign ownership must have a registered capital over NTD500,000 with one-third being owned by foreign entities to hire foreign managers. For a company with a capital of exactly NTD500,000, foreign capitals must account for at least NTD170,000. And to maintain this qualification, the company must exceed NTD3,000,000 in its yearly revenues.
The fund must be wired to the company account at a Taiwanese bank in foreign currencies and exchanged for New Taiwan Dollars locally. Only those having residency in Taiwan can directly deposit NTD, but the person must present certificates to prove the source of their funding such as tax receipts or gift certificates.
代辦外國人在台灣開公司收費標準
| 價格公道，服務到位 | |||
| 組織 | 個人公司／子公司 | 台灣分公司 | 台灣辦事處 |
| 費用 | NTD30,000起 | NTD30,000起 | NTD25,000起 |
| 服務項目 |
1.投審司投資申請 2.公司設立登記 3.營業人設立登記 4.出進口卡申請 5.包含規費 |
1商業署投資申請 2.營業人設立登記 3.出進口卡申請 4.包含規費 |
1.商業署設立申請 2.國稅局登記 3.包含規費 |
| 辦理流程和時程 |
1.授權書認證1天 2.公司名稱預查2天 3.投資審查7-14天 4.籌備處開戶1天 5.資金匯入3天 6.資金審查7-14天 7.公司設立1天 ８.稅籍登記7-14天 9.國稅局報到 1天 |
1.授權書認證1天 2.公司名稱預查2天 3.設立審查7-14天 4.籌備處開戶1天 5.資金匯入3天 7.文件補正7-14天 8. 稅籍登記７-14天 9.國稅局報到 1天 |
1.授權書驗證 1天 2.設立審查7-14天 3.國稅局登記7-14天 |
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