{"id":21,"date":"2020-02-24T17:25:39","date_gmt":"2020-02-24T09:25:39","guid":{"rendered":"https:\/\/www.benisoncpa.com.tw\/en\/?p=21"},"modified":"2020-02-24T17:25:39","modified_gmt":"2020-02-24T09:25:39","slug":"comparison-chart-of-foreign-companies-setting-up-operations-in-taiwan-roc","status":"publish","type":"post","link":"https:\/\/www.benisoncpa.com.tw\/en\/comparison-chart-of-foreign-companies-setting-up-operations-in-taiwan-roc\/","title":{"rendered":"Comparison Chart of foreign companies setting up operations in Taiwan, ROC"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-subtle-pale-green-background-color has-fixed-layout has-background\"><tbody><tr><td>Item<\/td><td>Setting up a Foreign-Invested Limited Company or a Company Limited by Shares&nbsp;<\/td><td>Setting up a Branch of Foreign Company<\/td><td>Setting up a Representative Office of Foreign Company<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Descriptions<\/td><td>The foreign company or natural person is the shareholder of the Taiwan company<\/td><td>Foreign head office establishes branch in Taiwan<\/td><td>Foreign company sets up representative office in Taiwan, but unwilling to run business in Taiwan<\/td><\/tr><tr><td>Registration authority<\/td><td>MOEAIC (the Investment Commission, Ministry of Economic Affairs) and the Ministry of Economic Affairs (MOEA)<\/td><td>MOEA<\/td><td>MOEA<\/td><\/tr><tr><td>Investment<\/td><td>Equity Capital ( Note1)<\/td><td>Working Capital(Note1)<\/td><td>&#8212;<\/td><\/tr><tr><td>Business Tax&nbsp;<\/td><td>Use GUI(Government Uniform Invoice, business rate=5%) and filing per month or every two months<\/td><td>&#8212;<\/td><\/tr><tr><td>Income Tax for Company(Per Year)<\/td><td>Income tax rate=20%<\/td><td>&#8212;<\/td><\/tr><tr><td>Surplus distribution<\/td><td>Pay dividend to foreign shareholders (non-residents, profit-seeking enterprise without a fixed place of business) must withholding tax at rate 21% from 2018, but countries with a Tax Treaty, the&nbsp; Withholding rate can be reduced.(Note2)<\/td><td>When the surplus is repatriated to the head office, no need to withholding tax<\/td><td>&#8212;<\/td><\/tr><tr><td>Tax on Undistributed surplus<\/td><td>rate=5%<\/td><td>&#8212;<\/td><td>&#8212;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-drop-cap\"> <\/p>\n\n\n\n<p><strong>Note1:<\/strong> There is no minimum amount, whether it is equity capital or working capital. However, if a foreigner work visa is required, the minimum amount of equity (capital) or working capital is NT $ 500,000.<\/p>\n\n\n\n<p><strong>Note2: For a list of other applicable countries, please see the Ministry of Finance website https:\/\/www.mof.gov.tw\/singlehtml\/191?cntId=63931<br><\/strong><\/p>\n\n\n\n<p>DATA SOURCE\uff1aBenison Associated CPA\u2019s Firm<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Item Setting up a Foreign-Invested Limited Company or a Company Limited by Shares&nbsp; Setting up a Branch of Foreign Company&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/21"}],"collection":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/comments?post=21"}],"version-history":[{"count":15,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/21\/revisions"}],"predecessor-version":[{"id":40,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/21\/revisions\/40"}],"wp:attachment":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=21"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=21"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}