外商來台投資 Welcome, Foreign Investors

Weide CPAs (http://www.mypartnercpa.com) are served by experts capable of rendering services to foreigners who intend to invest in Taiwan, 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 professional agent：We serve as the professional agent for your investment process in Taiwan to apply to the Investment Commission, Ministry of Economic Affairs. We serve as your professional 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 some choices as follow table 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 head office is a foreign corporation

Where the shareholders are individuals

Eligible to operate business?

Yes

Eligible to import and export?

Yes

Eligible to be a judicial (corporate) person?

Yes

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

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.

Suggest minimum capital required

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

Eligible to provide labor insurance/national health insurance for employees?

Yes

Eligible to open bank account?

Yes

Eligible to open account to invest in stocks?

Yes

Application for foreign worker permit

Managers, technicians

Representative

Uniform invoice required?

Yes

Ratio of business tax (VAT)

Nil

Ratio of income tax

17%

Nil

17%

Ratio of withholding from earning allocation

20%

No withholding

Nil

20%

Ratio of extra tax on unappropriated retained earnings

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 representative5. 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

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.	With hands-on performance at work
Qualification requirements for employees	Education and Experiences	No special requirement	No special requirement	Foreign School:Master: No working experiences quireBachelo: Hands-on experiences accumulated for two years minimumTaiwan School: No working experiences quire
Qualification requirements for employees	Minimum salary	No special requirement	No special requirement	Foreign School:NT$47,971Taiwan School:NT$37,619

※ Work permits for aliens:

※ 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%	–	–	–