Προφίλ συναλλασσόμενης χώρας Ταϊβάν

Setting up a company | FDI in figures | Why you should choose to invest | Procedures relative to foreign investment | Finding assistance for further information

Setting up a company

Legal business entities

Types of companies and capital (max/min)	Number of partners/shareholders and liability	Maximum and/or minimum capital	Liabilities	Registration fees
Limited Company is a Private Limited Company.	Minimum 5 partners. Maximum 21.	NT$ 500,000, totally subscribed at the constitution.	Liability is limited to the amount contributed.	Company name registration: NTD 300; Stamp / Seal of the company: NTD 450-1,000 ; Verification of the capital paid by a public accountant: NTD 4,500-25,000 ; Application for incorporation to the Ministry of Economic Affairs for large firms with capital exceeding NTD 500 million : 0.025% of the capital; Obtain a business license and a taxpayer identification number: NTD 1,000 .
Company Limited by shares is a Public Limited Company.	At least 7 partners.	NT$ 1,000,000. 25% must be released at the constitution.	Liability is limited to the amount contributed.	Company name registration: NTD 300; Stamp / Seal of the company: NTD 450-1,000 ; Verification of the capital paid by a public accountant: NTD 4,500-25,000 ; Application for incorporation to the Ministry of Economic Affairs for large firms with capital exceeding NTD 500 million : 0.025% of the capital; Obtain a business license and a taxpayer identification number: NTD 1,000 .
Unlimited Company is a General partnership	Minimum 2.	No minimum capital	Liability is unlimited	Company name registration: NTD 300; Stamp / Seal of the company: NTD 450-1,000 ; Verification of the capital paid by a public accountant: NTD 4,500-25,000 ; Application for incorporation to the Ministry of Economic Affairs for large firms with capital exceeding NTD 500 million : 0.025% of the capital; Obtain a business license and a taxpayer identification number: NTD 1,000 .
Limited partnership (SCS)	2 types of partners: active partners and sleeping partners.	No minimum capital	Liability is unlimited for active partners and limited for sleeping partners.	Company name registration: NTD 300; Stamp / Seal of the company: NTD 450-1,000 ; Verification of the capital paid by a public accountant: NTD 4,500-25,000 ; Application for incorporation to the Ministry of Economic Affairs for large firms with capital exceeding NTD 500 million : 0.025% of the capital; Obtain a business license and a taxpayer identification number: NTD 1,000 .

Business setup procedures: It is easy to constitute a company through a lawyers' office.
The competent organization: MOEA.

FDI in figures

Foreign Direct Investment	2007	2008	2009
FDI of inward flow (millions USD)	7769	5432	2803
FDI inward stock (millions USD)	48640	45458	48261
Performance Index*, ranking on 141 economies	114/141	116/141	122/141
Potential Index**, ranking on 141 economies	22/141	22/141	-
Number of Greenfield investments***	63	87	87
FDI inwards (in % of GFCF****)	8.97985917272511	6.37460499496958	6.23237622254069
FDI stock (in % of GDP)	12.3731344173751	11.282432359536	12.7468714905656

πηγή:

Note: * The UNCTAD Inward FDI Performance index is based on a ratio of the country's share in global FDI inflows and its share in global GDP. ** The UNCTAD Inward FDI Potential index is based on 12 economic and structural variables such as GDP, foreign trade, FDI, infrastructures, energy use, R&D, education, country risk.*** Green field investments are a form of foreign direct investment where a parent company starts a new venture in a foreign country by constructing new operational facilities from the ground up. **** Gross fixed capital formation (GFCF) measures the value of additions to fixed assets purchased by business, government and households less disposals of fixed assets sold off or scrapped.

Why you should choose to invest Taiwan

Strong points: The country's strong points are:
- A consideralble industrial and logistical fabric;
- An abundance of a skilled labor force;
- Strong R&D capabilities;
- An emerging capital market;
- Efficient logistics operations;
- A strategic geographical location, the country is an entryway to China and the ASEAN markets.
Weak points: The country's weak points are:
- The lack of a direct communication path with China;
- A limited domestic market.
Government measures to motivate or restrict FDI: New taxation regulations for foreign professionals in Taiwan came into effect at the beginning of 2008, as according to an announcement made by the Ministry of Finance (MOF).

The new regulations provide preferential tax incentives to foreign professionals employed in Taiwan, and are aimed at improving the overall environment for recruiting and attracting professionals from other countries. The regulations, which address a general shortage of professional talent, are expected to benefit up to 3,000 foreign professionals in Taiwan.
More information can be obtained on the website of Invest in Taiwan.
Bilateral investment conventions signed by Taiwan: With Argentina, Belize, Burkina Faso, Costa Rica, Dominica, El Salvador, Guatemala, Honduras, India, Indonesia, Liberia, Malaysia, Macedonia, the Marshall Islands, Nicaragua, Nigeria, Panama, Paraguay, the Philippines, Saudi Arabia, Senegal, Singapore, Swaziland, Thailand, Malawi, and Vietnam.

Procedures relative to foreign investment

Freedom of establishment: Taiwan no longer has a list of permitted investments, but maintains a "negative" list of industries closed to foreign investment to maintain security and environmental protection. Liberalization has reduced that list to less than one percent of manufacturing categories and less than five percent of service industries. More information on US department website.
Acquisition of holdings: A majority holding interest in the capital of a Taiwanese company is legal.
Competent organization for the declaration: Investment Commission MOEA

Finding assistance for further information

Investment aid agency: Invest in Taiwan.
Other useful resources: MOEA