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  • Entity Type CompanyLimited by Shares Limited Company Branch Representative Office
    Applicable Large or medium size foreign investors Small or medium size foreign investors Foreign investors expect the Taiwan branch would gain high profits and consider tax savings Undertake only promotional and liaison activities in Taiwan
    Minimum Capital No limit, but must be sufficient for setup costs. No limit, but must be sufficient for setup costs. No limit, but must be sufficient for setup costs. N/A
    Minimum Number of Shareholders 1 corporate or 2 individuals 1 corporate or 1 individual Owned by head office Owned by head office
    Management 3 directors and 1 supervisor 1 director (maximum of 3 directors) 1 branch manager and 1 legal representative (can be same person) 1 legal representative
    Limited Liability Protection Yes Yes No No
    Voting Rights 1 voting right per share Each shareholder have 1 voting right, unless specified in the Articles of Association None None
    Operate Business Yes Yes Yes No
    Carry-out Importing and Exporting Activities Yes Yes Yes No
    Be a Shareholder of Another Entity Yes Yes No No
    Open a Bank Account Yes Yes Yes Yes
    Issue Stocks to Public Possible No No No
    Conversion to other entity type No Can convert to company limited by shares No No
    Statutory Audit Requirement Required if paid-in capital is over NTD$ 30 million Required if paid-in capital is over NTD$ 30 million Required if working capital is over NTD$ 30 million No
    Business Tax Rate (VAT) 5% 5% 5% Do not need to file VAT
    Income Tax Rate 20% 20% 20% N/A
    Withholding Tax Rate on Distribution of Earnings 21% 21% 0% N/A
    Tax Rate on Undistributed Retained Earnings 5% 5% 0% N/A
    Capital Gains Tax on Share/Interest Transfer No Yes, subject to income tax N/A N/A
    Transfer of Shares / Interest Shares can be transferred freely. Must be approved by members. N/A N/A
    Period Required for Incorporation 1~2 months 1~2 months 1~2 months 2-4 weeks

  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)3125-7338

  • Korea Office

    : 9F, Pung Sung Bldg, 21, World Cup buk-ro, Mapo-gu, Seoul, Korea 04001 / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

  • Taiwan Office

    : 17F, No.70 Sec. 1, Chengde Road, Taipei 10355, TaiWan, R.O.C / Tel : (886)-2-2555-4019 ext.21 / (886)-2-2555-0326/0226

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