| Company | Branch company | Representative Office | |
| Shareholder Requirements | Its shareholders can be corporations or natural persons, foreign or local |
Its head office is a foreign corporation | Its head office is a foreign corporation |
| Allowed to operate business in Taiwan? |
Yes | Yes | No |
|
Being a separate legal entity? |
Yes | No | No |
| Minimum number of shareholders |
Depending on the type of company
to be established and the identity of shareholders, the minimum number of shareholders is 1 or 2. |
Not applicable | Not applicable |
| Minimum number of key personnel |
1 director, 1 supervisor or 1 director, depending on the type of company to be established and the identity of shareholders |
1 responsible person, 1 manager |
1 representative |
| Minimum capital required | No minimum capital requirement |
No minimum capital requirement | Not applicable |
| Allowed to provide labor insurance/ Taiwan national health insurance to employees? |
Yes | Yes | Yes |
|
Allowed to open bank account? |
Yes | Yes | Yes |
|
Allowed to apply for foreign worker permits? |
Yes | Yes | Yes |
|
Tax filing obligations? |
Yes | Yes | Yes |