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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Taiwan’s Alternative Minimum Tax (AMT) Q&A
The AMT in Taiwan came into effect in 2006. The AMT in Taiwan is computed based on the following formula: (Income subject to AMT – Deduction) × Tax Rate = AMT PayableThe specific tax rates and deductions vary for legal entities and individuals. For legal entities, the AMT tax rate is 12% with a deduction of NTD 500,000. For individuals, the AMT tax rate is 20% with a deduction of NTD 6.7 million.
대만 최저한세 제도 FAQ
대만 최저한세(Alternative Minimum Tax, 이하 AMT) 제도는 2006년부터 시행되었습니다. AMT는 다음 공식에 따라 산정됩니다.(AMT 적용 대상 소득 – 공제액) × 세율 = 납부할 AMT구체적인 세율과 공제액은 법인과 개인에 따라 상이합니다. 법인의 경우, AMT 세율은 12%이며, 공제액은 NTD 500,000입니다. 개인의 경우 AMT 세율은 20%이며, 공제액은 NTD 670만입니다.
홍콩 법인의 상표권 출원
법인이 상표권를 출원하는 것은 매우 중요합니다. 또한 경쟁업체와 차별화되는 고유의 상표권을 취득하여 비교 우위를 가져갈 수 있습니다. 본문에서는 홍콩에서의 상표권 출원 방법에 대해 안내 드리겠습니다.
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