ABOUT STARTING A BUSINESS IN TAIWAN 外商在台灣設立公司常見的的五個問題

ABOUT STARTING A BUSINESS IN TAIWAN 外商在台灣設立公司常見的的五個問題

ABOUT STARTING A BUSINESS IN TAIWAN 外商在台灣設立公司常見的的五個問題
文|Kim Li 李金金會計師 
 
1WHAT IS THE MOST SUITABLE LEGAL STRUCTURE FOR STARTING A BUSINESS IN TAIWAN?
 
This is a subjective question, and will depend upon a lot of factors. These include: Work permit and residency requirements, start-up investment capital, and taxation. You will also need to consider your business plan and business type in considering the most suitable legal structure for starting a business in Taiwan. 
 
Another issue is taxation. If you intend to move your company's profits overseas, registering a Branch Office in Taiwan is an attractive option as you will be exempt from the 20% withholding tax on the transfer of after-tax profits to head office. 
 
If you do not plan to sell anything in Taiwan you could consider a representative office of a foreign company. A representative office is the simplest form of legal structure in Taiwan. No business activities and no taxation issue. A legal representative should be in Taiwan to communicate with partners and suppliers, and do other non-business activities but can't sell anything in Taiwan. 
 
The most common legal structures for starting a business in Taiwan are:
1. Limited Companies
2. Companies limited by shares 
3. Branch Office
4. Representative Office
 
 
1若想在台灣設公司,合法的架構是什麼?
 
這是一個很主觀且需要考慮到很多因素的問題,其中包含外籍人士來台、工作證及居留證、投入的資本額、稅金及面臨到的法規,以決定您的商業計劃和業務類型。
 
如果您打算將盈餘匯回海外總公司,在台灣註冊分公司是一個不錯的選擇。因為當您將稅後盈餘匯到總公司,可豁免20%的稅額。
 
如果您不打算在台灣買賣,可以考慮設一個外國公司的辦事處,這是台灣法規上最簡單的形式,僅作聯絡窗口及辦事,不可進行商業行為,但也不會產生稅金。
 
台灣最常見的法律結構是:
1. 有限公司
2. 股份有限公司
3. 分公司
4. 辦事處
 
 
2IS THERE A MINIMUM CAPITAL REQUIREMENT FOR SETTING UP A BUSINESS IN TAIWAN?
 
There are no minimum capital requirements for registering a business in Taiwan. However, in order to be eligible for a work permit and ARC, there are minimum capital requirements. For a Limited Liability Company or a Branch Office, you must show a minimum capital investment of NTD$500,000 if you are the sole shareholder, or at least a one-third of NTD$500,000 if you have Taiwan partners. 
 
Later, you must show a minimum yearly sales turnover of NTD$3 million (on average over the past 3 years). There are no minimum capital requirements or sales turnover requirements for legal representative of a Representative Office in Taiwan. You need only show that your Representative Office in Taiwan has "actual performance records".
 
 
2在台灣設立公司是否有最低資本的要求?
 
 
在台灣設立公司沒有最低資本要求,然而,若是為了獲得工作證和居留證,就會有最低資本要求。對於有限公司或分公司,若您是唯一的股東,就必須證明您投資超過新台幣500,000元;而若您有台灣合夥人,則需要至少新台幣500,000元的三分之一的比例投入。
 
接著,您必須證明年營業額有超過新台幣300萬元(過去3年平均值),對於法定代表人,台灣辦事處沒有最低資本或營業額的要求,只需要證明你在台灣辦事處的“實際表現紀錄”。
 
 
3DO I NEED TO HAVE A PHYSICAL OFFICE IF I WANT TO REGISTER MY BUSINESS?
 
A company can share its office with another company. You can also use a office in a business center. 
 
3如果我要註冊我的公司,是否需要一個實體辦公室?
 
您可以與其他公司分租辦公室,甚至也可以在商務中心成立辦公室。
 
 
 
4DO I NEED TO VISIT TAIWAN FOR OPENING THE BUSINESS BANK ACCOUNT?
 
Businesses must open a temporary bank account to receive the remittance of the share capital prior to company formation. Unfortunately, all of the banks in Taiwan require a meeting in person for opening the bank account. Following, incorporation, you will need to visit the bank to convert the temporary bank account into business bank current account.
 
4我是否需要赴台辦理銀行帳戶?
 
企業成立公司必須開一個臨時銀行帳戶去接收股本匯款,不便的是,台灣的銀行要求必須要親自開立銀行帳戶,成立之後,必須轉化臨時銀行帳戶為活期帳戶。
 
 
 
5WHAT IS THE AVERAGE TIME REQUIRED TO SET UP A BUSINESS IN TAIWAN?
 
From pre-incorporation stage to successful completion of the Taiwan company incorporation, the average required time is around 9-11 weeks.
 
 
5在台灣設立公司平均需要多久的時間?
 
從公司成立前階段一直到設立成功,平均所花費的時間約為9-11週。
 

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