According to Article 4 of the Company Law, the so-called foreign company refers to a company registered in accordance with foreign laws for the purpose of making profits. If a foreign company establishes and registers its business in accordance with the laws of its own country, if it intends to operate in the territory of the Republic of China, it must register with the Chinese government to establish a branch in Taiwan before operating in the territory of the Republic of China. To apply for registration, the funds used by the business in the Republic of China must be earmarked for the operation of the branch in Taiwan, and it should be subject to the regulations of the competent authority of the target business on the minimum capital of the business it operates.
People, legal persons, groups, and other institutions in the mainland area who directly or indirectly hold more than 30% of the shares or capital contributions of foreign companies, or have the ability to control foreign companies, should first file with the Ministry of Economic Affairs before applying for registration of branch establishment. The Investment Review Board applies for an investment permit.
Regarding matters such as foreign companies applying for Taiwan branch establishment registration and changes, etc., the "Company Registration Measures" are authorized to be formulated in accordance with Article 387 of the Company Law.
If a foreign company has no intention of establishing a branch office within the territory of the Republic of China, it may apply for office registration in accordance with Article 386 of the Company Law. For foreign companies with mainland capital, their own business should meet the positive list of open projects, and they must also submit the business certification documents of the foreign company's home country (subject to verification).
The procedures for foreign companies and mainland-funded enterprises to set up offices in Taiwan are different from the procedures for setting up companies in Taiwan, and are closer to the procedures for setting up branches in Taiwan for foreign companies. And sign the contract on behalf of..., so the establishment process is relatively simplified compared with the establishment of subsidiaries and branches.... (Foreign business office establishment, land-funded enterprise office establishment, foreign capital coming to Taiwan)
| order | process |
| 1 | Head Office Document Verification |
| 2 | Office report |
| 3 | Send to the IRS for tax registration |
| 4 | something else |
| serial number | Documents required for office establishment |
| 1 | Chinese name of the office (recommended 3~5 according to the order of volunteering) (Note 1) |
| 2 | The seal of the company and its representative (the firm can engrave it on behalf of the company) |
| 3 | A copy of the legal person qualification certificate (i.e. company license) of the head office (Note 1) |
| 4 | A copy of the Articles of Association of the head office (Note 3) |
| 5 | The investment organization chart of the head office, which needs to indicate the investment ratio and the country of the investor (attach relevant investor identity information certification documents) |
| 6 | A copy of the list of directors and supervisors or the list of shareholders |
| 7 | Passport copies of directors and shareholders (Note 4) |
| 8 | Identity document of the representative of the representative office in Taiwan (Note 4) |
| 9 | The original letter of authorization of the representative of the Taiwan office (Note 1) |
| 10 | A photocopy of the latest housing tax bill for the address of the office in Taiwan (Note 5) |
| 11 | A photocopy of the address lease contract for the establishment of an office in Taiwan |
| 12 | If the shareholder of the parent company is a legal person, please provide the ultimate beneficiary of the legal person (a natural person) |
| time required | 15~25 days |
Note 1 : General foreign businessmen, Hong Kong and Macao businessmen include shareholders in the mainland --- the business items of the head office should have one of the positive lists that meet Taiwan's open projects, and attach the business certification documents of the head office, which must be approved by the Taiwan Consulate General of the Republic of China Certified by foreign units and attached with Chinese translation; Mainland business --- the business items of the head office should have one of the positive lists in line with Taiwan's open projects Note 2 : General foreign businessmen, Hong Kong and Macao businessmen---must be verified and attach the traditional Chinese translation; mainland businessmen must be notarized and attach the traditional Chinese version. Note 3 : Continental businessmen --- must be notarized and attached with the original Chinese version. Note 4 : For Taiwanese citizens of the Republic of China, a photocopy of the ID card is required; for foreigners, a photocopy of the passport is loaded with address and signed and stamped. Note 5 : It can be replaced by the certificate of ownership of the building or its transcript. Note 6 : The original consent letter of the building owner can be used instead. Note : Shareholders of the head office cannot have mainland Chinese or mainland legal person companies to invest. | |
Inquiries from Taiwan Embassies and Missions of the Republic of China
| No. | Documents |
| 1 | Application letter (JingShiun Certified Public Accountants Firm will prepare the form) |
| 2 | Photocopy of the ROC competent authorities' approval letter if the foreign company's business requires a special permit / Duplicate or photocopy of the official document issued by the foreign government authorities if the company's establishment requires special approval |
| 3 | Photocopy of the company's certificate of incorporation |
| 4 | Power of attorney appointing the Representative in the Republic Of China ( This document needs to be notarized by a notary public and authenticated by the nearest ROC embassy or consulate or by the appropriate representative of the ROC government in the country where the company is located if it is requisite) (JingShiun Certified Public Accountants Firm will prepare the form) |
| 5 | Photocopy of the identification card of the representative in the Republic of China (if an ROC national) |
| 6 | One of the following residence documents of the representative in the Republic of China (if a foreigner) • Photocopy of his valid alien resident certificate; or • Photocopy of his passport (the agent must state his residence on his copy , sign his name on it and affix his personal chop to it ) ; or • Certificate from his government identifying him and stating his residence ; or • Affidavit from him stating his residence and nationality |
| 7 | A photocopy of the original house ownership certificate for the building of the branch or a document to prove payment of the latest house tax; and a photocopy of the original house lease contract or an agreement issued by the house owner. |
| 8 | Two copies of the Representative office of Foreign Company Registration Form (JingShiun Certified Public Accountants Firm will prepare the form) |
| 9 | Power of attorney appointing a CPA or a lawyer to apply for registration (JingShiun Certified Public Accountants Firm will prepare the form) |
| 10 | If documents are not in Chinese, they may need to be translated into Chinese. The following procedures must be followed: • All applications to appoint a representative to do legal acts in the ROC must be filed according to Article 386 of the Company Act • The power of attorney mentioned in Item d should clearly specify the types of legal acts, such as contract , quotation , negotiation, bidding ,purchasing , etc. ,to be done by the representative in the ROC • The foreign company's certificate should be authenticated by its own responsible government agencies |
| serial number | Additional documents for Hong Kong and Macau businessmen |
| 1 | Hong Kong companies must attach a copy of the business registration certificate |
| 2 | Hong Kong companies must attach a full copy of the annual return, that is, the NAR1 form |
| 3 | If the representative of the Taiwan office is from Hong Kong and Macau, the additional (a. Declaration of Hong Kong Residents b. Mainland Travel Permit for Hong Kong and Macao People c. Hong Kong Permanent Resident Card) (1 copy each) |
| serial number | Lushang additional documents |
| 1 | Office work plan |
| 2 | Company profile (including business operations, business overview and actual performance, future prospects, etc.) |
| 3 | Proceedings of the establishment of the board of directors resolution (must be notarized and attached with the original Chinese version) |
Qualifications for Mainland merchants to set up an office in Taiwan: 1. Established for more than three years. 2. The minimum paid-in capital equivalent to NT$6 million or more. 3. The business operated by the company shall be at least one project that is suitable for people from the mainland to invest in Taiwan. For mainland businessmen who set up an office in Taiwan, starting from the next year, they need to inspect the annual work plan and budget of the office one month before the beginning of each fiscal year, and inspect the office within two months after the end of each fiscal year. Submit work reports and final accounts of funds to the competent authority for future reference. *According to Article 9 and Article 18 of the "Approval Measures for Profit-seeking Enterprises in the Mainland Area to Establish Branches or Offices in Taiwan", if a profit-making enterprise in the Mainland Area establishes an office in Taiwan, it shall appoint an accountant or lawyer to handle the matter. ** For profit-making enterprises in mainland China, the enterprises operated by their own companies should have those listed in the positive list of open projects. Its business activities in the Taiwan region listed in the filing form shall be limited to the business activities listed on the positive list of open projects. (If otherwise stipulated by the competent authority of the target industry, subject to the approval of the competent authority of the target industry.) ***Notarization refers to notarization by a notary unit in mainland China. Mainland investment in Taiwan, mainland investment in Taiwan to set up offices, Chinese companies to set up offices in Taiwan, mainland Chinese companies to open branches in Taiwan, profit-making enterprises in the mainland to set up branches or offices in Taiwan | |
| serial number | The latest list of documents that Hong Kong and Macau residents should submit |
| 1 | Passport (photocopy) The photocopy of the passport needs to be signed and written with the residence address |
| 2 | Hong Kong Permanent Identity Card (front and back photocopies) |
| 3 | Mainland Travel Permit for People from Hong Kong and Macau (Copy of Front and Back) |
| 4 | Hong Kong Resident Declaration (Original) |
| 5 | If the place of birth on the passport is in the mainland area, you need to attach the certificate of resignation issued by the local Ministry of Public Security (original) for verification (mainland notary office) |
| 6 | The listed business items all need to have a detailed planning description of the business plan |
| 7 | The business plan needs to be written according to the format |
| 8 | The list of academic qualifications (year/location/school name) should be listed in detail in order |
| 9 | The list of experience (year/location/company name) should be listed in detail in order |
| 10 | Graduation certificate of the highest degree (photocopy) |
| 11 | Employment certificate (original) |
| 12 | Certificate of financial resources (proof of the bank balance of the investor's foreign personal account, which needs to be converted into Taiwan dollars to be greater than the amount to be invested) |
Purpose: Liaison offices established by foreign profit-seeking enterprises within the territory of my country to handle procurement business for their headquarters, if they have no external business, may be exempted from business registration. Purchase expenses remitted by its foreign headquarters are not subject to business tax and are exempt from profit-seeking enterprise income tax. Explanation: 2. If the foreign company's Taiwan branch has the same situation, the purchase expenses remitted by the head office should be handled in the same way. If the liaison office or branch of a foreign profit-seeking enterprise in Taiwan only handles procurement business for its head office, it is not in the nature of sales of labor services, and the purchase expenses remitted by its foreign head office according to actual needs are not Sales of domestic sales of labor services.
Foreign businessmen who do not have a liaison office in my country are exempt from registration but should report to the liaison office established by a foreign profit-making enterprise in my country. If the liaison office is only engaged in procurement, inspection, and liaison and communication work for its foreign head office, it has no external business Those who, according to the Ministry of Finance and Taxation No. 7558643 on September 2, 1975, can be exempted from business registration, business tax and profit-seeking enterprise income tax, but should still report to the competent taxation agency, and the payment should be in accordance with the regulations Keep accounts, and obtain foreign certificates or handle withholding according to law. Those who have non-operating income should still go through the settlement declaration and pay the profit-seeking enterprise income tax in accordance with the law
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