Business structure in Taiwan

Incorporating up a foreign company

Representative / Liaison Office
These bodies operate and act on behalf of a foreign parent company. They are allowed powers to negotiate prices and represent the parent company, but they cannot carry out any activity that generates earnings. They must be registered at the Department of Trade of the Ministry of the Economy and, although they do not pay taxes, they must also register at the tax office of their district.

Establishments with permanent presence in Taiwan as an extension of the parent company. There is no minimum capital requirement and they are only taxed on profits generated in Taiwanese territory. They have the same labour and tax obligations as a subsidiary.


  • Unlimited company (at least two shareholders).
  • Limited company (at least one shareholder).
  • Unlimited company with limited liability shareholders.
  • Company limited by shares.

Mixed company (joint venture):
An association between foreign and local investors in any of the company forms mentioned.

Incorporating a business in Taiwan

Foreign companies that set up in Taiwan are governed by 2001 legislation, which smoothed out procedures and provided an incentive for investment in the country. The system is actually almost identical to that of Taiwanese companies. Their administrative costs are around 600 euros, depending on the type of company involved. The minimum capital required varies between 12,000 and 24,000 euros.

RESTRICTIONS: certain investments coming from mainland China may require prior authorisation or even be prohibited
Investments connected with defence or national security are not eligible for foreign investment.