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Taiwan-DOING BUSINESS

Local business incentives


The Taiwanese government encourages foreign investments. Statute for Enterprise Upgrading grants tax incentives to Limited Companies. Foreign investors can also contact the Industrial Development and Investment Center, which is a division of the Ministry of Economic Affairs to get further information on investment conditions in Taiwan.


Legal forms of companies


Form Number of partners/shareholders Minimum and/or maximum capital Liability Registration fee Release of financial documents
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.   NT$ 3 for each NT$ 12,000 + NT$ 2,000 (registration certificate fees).   No  
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.   NT$ 3 for each NT$ 12,000 + NT$ 2,000 (registration certificate fees).   Yes  
Unlimited Company is a General partnership   Minimum 2.   No minimum capital   Liability is unlimited   NT$ 3 for each NT$ 12.000 + NT$ 2,000 (registration certificate fees).   No  
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.   NT$ 3 for each NT$ 12,000 + NT$ 2,000 (registration certificate fees).   No  


Registration and licensing procedures


Limited Company and Limited Company by Shares are the most spread in Taiwan.
However, other forms of establishment such as representation offices and branches exist in Taiwan. Representation offices do not have a legal personality.



Foreign exchange control


Currency exchange controls, suppressed in 1987, have been re-established in 1998.
Free conversion of currencies is carried out as well as the right to transfer profits and capital.


Regulations concerning equity investment


A majority holding interest in the capital of a Taiwanese company is legal provided that currency exchange controls are respected.  


FDI inflows in Taiwan




FDI inflows (millions US$) 2000 2001 2002 World rank
Foreign Direct Investments (F.D.I.) 1445   453   1898   41 / 196
Sources : UNCTAD Database FDI/TNC


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