2016-12-14

外商來台投資 WELCOME, FOREIGN INVESTORS

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KC Firm (http://www.i1.com.tw/)  are served by experts capable of rendering services to foreigners who intend to invest in Taiwan, Including the following:
  1. Planning the frameworks of your investment:We conduct extensive analyses on the issues of legal responsibilities, chances for development and limits, excellent ways to conserve tax under different frameworks of investment.
  2. Renting or lending your business premises on either a long-term or a short-term basis:You may register your Taiwan office temporarily in our office and relocate your business premises only after you find the right premises of your own.
  3. Serving as your investment professional agent:We serve as the professional agent for your investment process in Taiwan to apply to the Investment Commission, Ministry of Economic Affairs. We serve as your professional agent to open an account in bank to meet your investment purposes.
  4. Incorporate a company to meet your needs:We take charge of required registration for investment in Taiwan, including incorporation registration, profit-seeking enterprise registration, taxation registry, importer/exporter registration, labor insurance/national health insurance registration, trademark registration.
  5. Agency for general affairs:We serve as an agent for your taxation, accounting, cashier, human resources, payroll, equity affairs, and labor insurance/national health insurance.
  6. Application for work permits:Work permits required for aliens, renewal of work permits, application for Alien Resident Permits.
※ While investing in Taiwan, you have some choices as follow table at your discretion. The characteristics and difference are analyzed below to facilitate the most suitable selection:

 

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Table-1

Company limited by sharesLimited companyBranch companyRep-OfficeStore
Capital structureWhere the shareholders are foreign judicial (corporate) persons or individualsWhere the shareholders are foreign judicial (corporate) persons or individualsWhere the head office is a foreign corporationWhere the head office is a foreign corporationWhere the shareholders are individuals
Eligible to operate business?YesYesYesNoYes
Eligible to import and export?YesYesYesNoYes
Eligible to be a judicial (corporate) person?YesYesNoNoNo
Minimum number of shareholdersTwo natural persons (individuals) or 1 judicial (corporate) person minimumOne natural person (individual) or 1 judicial (corporate) person minimumNilNilOne natural person
Minimum number of key personnel3 directors,
1 supervisor,
1 investment agent
1 director,
1 investment agent
1 representative,
1 manager
1 representative1 investment agent
Registration addressAny legal building can use to register.Any legal building can use to register.Any legal building can use to register.Any legal building can use to register.Any legal building can use to register.
Suggest minimum capital requiredNT$50,000 which must be remitted into Taiwan from a foreign territoryNT$50,000 which must be remitted into Taiwan from a foreign territoryNT$50,000 which must be remitted into Taiwan from a foreign territoryNilNT$50,000 which must be remitted into Taiwan from a foreign territory
Eligible to issue stocks to public?YesNoNoNoNo
Eligible to provide labor insurance/national health insurance for employees?YesYesYesYesYes
Eligible to open bank account?YesYesYesYesYes
Eligible to open account to invest in stocks?YesYesYesYesYes
Application for foreign worker permitManagers, techniciansManagers, techniciansManagers, techniciansManagers, techniciansManagers, technicians
Uniform invoice required?YesYesYesNoYes
Ratio of business tax (VAT)5%5%5%Nil5%
Ratio of income tax17%17%17%Nil17%
Ratio of withholding from earning allocation20%20%No withholdingNil20%
Ratio of extra tax on unappropriated retained earnings10%10%No extra taxNil10%
Applicable targets A good choice for large, medium sized enterprises to invest in Taiwan and make profit, and to invest in the entire world through public issuance of stocks.
‧ A good choice for a foreign individual to obtain work permit in Taiwan by means of investment
‧ May invest in stock market and real estate in Taiwan
‧ A good choice for small and medium enterprises which can accept taxation up to 33.6%.
A good choice for small and medium enterprises which can accept taxation up to 33.6%.
‧ A good choice for a foreign individual to obtain a work permit in Taiwan by means of investment
‧ May invest in stock market and real estate in Taiwan
A good choice for all sorts of enterprises which intend to gain high profits and high level tax savings.
‧ A good choice for small and medium enterprises which can accept taxation up to 17% .
A good choice for a business which is not required to import and export or invoice in Taiwan.
‧ A good choice for Taiwanese employees of Taiwan investors assigned to station in Mainland China but receive pay and get insured for labor insurance/national health insurance in Taiwan.
‧ A good choice for a business which engages in offshore trade or render offshore technological services.
A good choice small business which with low business rick.
Development & restrictionsMay issue stocks to public and go listing in Taiwan Stock Exchange Corporation (TSEC) and OTC in Taiwan.
‧ May set up branch(es) of its own in Taiwan.
Not permitted to issue stock to public until having been reorganized into a company limited by shares.
‧ May set up branch(es) of its own in Taiwan.
May only have working capital in Taiwan but have no concept of shares. Not permitted to issue stocks to public.
‧ Not permitted to invest in stock market in Taiwan
‧ The Head Office may set up multiple branches in Taiwan.
‧ Difficult to obtain loans.
Not permitted to operate business.
‧ May only have working capital in Taiwan but have no concept of shares. Not permitted to issue stocks to public or to list in Taiwan Stock Exchange Corporation (TSEC) or OTC.
Can not change to company.
‧ Can not hire foreign worker.
‧ Multi owner cannot change to sole owner.

 

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Table-2

Company limited by sharesLimited companyBranch companyRep-OfficeStore
Authentication of the licenses
and power of attorney of the parent company
5 days5 days10 days5dsays1days
Checking and verifying of company name1 day1 day1 day________1day
Checking and verifying of the investment facts5 days5 days________________5days
Opening of bank account (by the responsible person in person)1 day1 day1 day________1day
Inward remittance of capital for investment 5 days5 days5 days________5days
Checking and verifying of the capital remitted for investment5 days5 days5 days________5days
Corporate / Rep-office / store registration5 days5 days5 days5 days5 days
Tax Registration5 days5 days5 days5 days5 days
Responsible person go to the Tax Office to interview1 day1 day1 day________1 day
The overall period required33 days33 days33 days 15 days29 days
Documents which should be authenticated upon incorporation1. License of the parent company
2. Power of attorney issued to the agent for the investment formalities
1. License of the parent company
2. Power of attorney issued to the agent au34 for the investment formalities
1. License of the parent company
2. Articles of incorporation of the parent company
3. Minutes of the parent company’s board of directors meeting
4. Power of attorney of the representative5. Power of attorney of the manager
1. License of the parent company
2. Power of attorney of the representative
Power of attorney issued to the agent for the investment formalities.
Documents to be downloadedData collection list:
1. A case of multiple shareholders
2. A case of a single judicial (corporate) person shareholder
Data collection list:
1. A case of multiple shareholders
2. A case of a single judicial (corporate) person shareholder
3. A case of a single natural person (individual) shareholder
Data collection listData collection listData collection list

※ Work permits for aliens:

※ Investment Resident:

‧ A foreign national who is going to invest in the ROC for more than USD200, 000, should apply for an ARC.

‧ A foreign spouse and/or foreign child who would like to obtain residency with a legally residing foreign spouse/parent in Taiwan, may also apply for an ARC

※ Insurances affairs for aliens:

 


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Table-3

Qualification RequirementsManager of the CorporationRepresentative of the OfficeSpecial Technician
Qualification requirements for the corporationHaving been in business
for less than one year
after incorporation

_____________________________
Having been in business
for one year or longer
after incorporation
NT$500,000 of capital
and at least one-third
owned by foreigner.

_____________________________
the company capital
must be at least
one-third owned by
foreigner.



_____________________________
NT$3 million of
sales turnover
accomplished in
the preceding year
or averaged in
the past three years.

No special requirement


_____________________
With hands-on
performance at work




_____________________
NT$5 million of capital



_______________________
NT$10 million of
sales turnover
accomplished in
the preceding year
or averaged in the
past three years.

_____________________
Qualification RequirementsManager of the CorporationRepresentative of the OfficeSpecial Technician
Qualification requirements for employeesEducation and Experiences






_____________________
Minimum salary


No special
requirement






_____________________
No special
requirement


No special requirement






_____________________
No special requirement


Foreign School:Master: No working experiences quireBachelo: Hands-on experiences accumulated for two years minimumTaiwan School:
No working experiences quire

__________________________________
Foreign School:NT$47,971Taiwan School:NT$37,619

※ Overview of social insurance of labor

‧Must apply for join to social insurance system once employee inaugural, the cost share by employer is around 18% of monthly salary.

 

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Table-4

National Health InsuranceLabor insurance Labor Pension
Investment Resident
Dependent Resident
Mandatory requirements for
National Health Insurance
starting from the date upon
expiry of 6 months from
the date of Alien Resident
Permit issuance if the Alien
Resident Permit remains
valid for more than 4 months.
The in charge person
may purchase labor
insurance at
their discretion.
Not applicable to aliens
Working ResidentMandatory insurance
starting from the date
on which the work
permit is approved
Mandatory insurance
starting from the
date on which
the work permit
is approved
Not applicable to aliens

 


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Table-5

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1G National Healthy Insurance2G National Healthy InsuranceLabor Insurance-Ordinary insuranceEmployment InsuranceLabor Insurance- Occupational accident insuranceArrear wage payment fundLabor Pension
Rate4.91%2%8.5%1%0.88%~2.99%0.025%6%
Pay by Employe60% * 1.7The part of the total amount of salary paid exceeds the insured payroll-related amount for that month.70%70%100%100%100%
Pay by Employee30%Accumulated annual bonus given by group insurance applicant in excess of four times the monthly premium ratable wages.20%20%
Pay by Government10%10%10%

 

 

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共創會計記帳士事務所
KC Accounting Firm
手機:0986812999   0986145888

 

_____________________________

電話:02-26808911
手機:0986812999│0986816999
Email:y0986145888@gmail.com
Line ID :0986812999│0986816999
新北市樹林區佳園路一段 75 206