[Taiwan] Taiwan Business Entity Comparison

Taiwan Business Entity Comparison

Taiwan Limited Company Taiwan Branch
(Non-Taiwan company)
TaiwanLimited Company by Shares Taiwan Representative Office
Minimum Capital Yes [NTD$1/per investor] Yes [NTD$1] Yes [NTD$1/per shareholder] No
Business Scope

Listed in Article of Association

Special license may required

(e.g. travel, logistics)

Listed in Article of Association

Special license may required

(e.g. travel, logistics)

Listed in Article of Association

Special license may required

(e.g. travel, logistics)

Market research, negotiation and sign contract, etc.
Sales Activities Allowed Allowed Allowed Not allowed
Minimum Requirement Investor : 1 individual or entity
Director : 1 individual
Representative : 1 individual Shareholder : 1 individual or entity
Director : 1 individualSupervisor : 1 individual
Representative : 1 individual
Limited Liability Yes [limited to capital amount] No Yes [limited to capital amount] No
Audit Requirement Depends on sales / capital / number of employees / industry Depends on sales / capital / number of employees / industry Depends on sales / capital / number of employees / industry No
Corporate Income Tax Yes [20%] Yes [20%] Yes [20%] No
Business Tax Yes [5%] Yes [5%] Yes [5%] No
Dividend / Earning Distribution 21% withholding tax on dividend for non-resident investor 0% 21% withholding tax on dividend for non-resident investor Not applicable
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