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外資來台投資指南：子公司、分公司、辦事處比較分析

Guide to Investing in Taiwan: Subsidiary vs. Branch vs. Representative Office

 

隨著全球供應鏈重組，台灣已成為外資設立營運據點的首選。對於外國投資人而言，選擇適當的商業主體結構（Business Entity）是進入市場的第一步。本指南由專業會計師觀點出發，深度解析三種主要組織型態。

1. 組織架構比較速覽 (At a Glance)

 

項目 (Items) 子公司 (Subsidiary) 分公司 (Branch Office) 辦事處 (Rep. Office)
公司名稱 XX公司 OO商 + XX公司 + 台灣分公司 OO商 + XX公司 + 台灣辦事處
法律地位 獨立法人 (Local Entity) 非獨立法人 (Extension of HQ) 非法人單位 (Liaison Office)
法律責任 以出資額為限 (Limited) 總公司負連帶責任 (Unlimited) 總公司負連帶責任 (Unlimited)
營業行為 可從事銷售與簽約 (Full) 可從事銷售與簽約 (Full) 報價、議價、投標、簽約、採購
(基本上不允許研發行為)(Limited)
資本額要求 須經投審司審核 須經投審司審核 無資本額限制
銀行貸款/政府補助 可 有限制 僅能由總公司撥款
購置不動產及車輛 可購置 可購置

(不動產依互惠原則需登記於總公司名下)

 不可購置
清算/撤資 需經法院清算 (較複雜) 辦理廢止登記 (較快速) 報備終止 (最簡便)

 

2. 稅務負擔分析 (Taxation Landscape)
項目 (Tax Items) 子公司 (Subsidiary) 分公司 (Branch Office) 辦事處 (Rep. Office)
營業稅 (VAT) 5% 5% 不適用 (No Sales)
營所稅 20% 20% 不適用
扣繳申報（薪資、租金） 需辦理並申報 需辦理並申報 需辦理並申報
盈餘匯回扣繳稅 21%  滙回非屬盈餘分配 不適用
未分配盈餘稅 5% 免徵 不適用
CTP申報 適用 不適用 不適用

 

3. 專業分析與建議 (Professional Insights)

■ 子公司 (Subsidiary) – 稅務與經營彈性兼備

  • 具獨立法人資格，可自主管理財務與稅務，享有完整的稅負規劃空間（營業稅、營所稅、未分配盈餘稅、CTP申報等）。
  • 適合長期經營、建立品牌與籌資，並享有政府補助及貸款資格。適合預期短期內不一定能產生利潤之投資人。

■ 分公司 (Branch Office) –靈活進入市場，滙回稅負較低

  • 無獨立法人地位，分公司繳納完 20% 營所稅後，剩餘利潤匯回總公司時，無需再繳納 21% 的扣繳稅。不適用未分配盈餘稅。
  • 適合希望總公司全權掌控，避免重複稅負、設立簡便的企業，特別適合以稅負為考量的投資人。

■ 辦事處 (Representative Office) –低成本探索市場，但無營業功能

  • 主要用於代表總公司進行報價、議價、採購及市場調查，無稅務申報責任及繳納稅金，但也無法承接合約、申請補助或購置資產。
  • 絕對不能從事營業收入行為。若被國稅局判定有實質營業，將被要求補繳營所稅。
  • 適合初期進入市場、試水溫，或作為技術支援、售後服務中心。
4. 給外國投資人的重要提醒 (Important Notes)
  1. 實質管理處所 (PEM)：
    台灣已實施「受控外國公司 (CFC)」制度。若您的公司設立於避稅天堂但實質管理在台灣，仍可能面臨稅務合規問題，建議由專業會計師評估。
  2. 勞動法規合規：
    無論何種型態，只要在台灣聘僱員工，雇主皆須負擔勞保、健保、勞退（約薪資 15%-20% 的額外成本），並每年辦理扣繳申報。

投審司審查：
外資（特別是具有港澳資背景）的資金來源審查程序較嚴謹，建議在資金匯入前先行備齊身分證明文件與受益人聲明書。

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Establishment of a Taiwan Branch by Foreign Entities: Process & Required Documents

1) Phase 1: Pre-operation Preparation and Qualification Review from Abroad

  1. Company Name Reservation and Scope of Business Pre-examination (Administration of Commerce, Ministry of Economic Affairs)
  • Priority must be given to the Chinese translation of the foreign parent company's name. The fixed format must prepend "Foreign Merchant [Nationality of Parent Company]" and append "Taiwan Branch" (e.g., Foreign Merchant ○○ Co., Ltd. Taiwan Branch).
  • Required items :1–3 proposed company names; 2–10 business items (negative list).
  1. Document Preparation for Foreign Parent Company
  • Required Documents :：
    • Foreign Corporate Qualification Proof Documents (direct submission of official copies): Certificate of Corporate Qualification, official registration/declaration documents required for anti-money laundering (AML) as mentioned above, register of directors/shareholders, and copies of passports or identification documents of relevant personnel.
    • Foreign Capital Status Declaration: Must be physically signed by all relevant personnel, certifying that they do not hold Mainland China capital status and comply with laws and regulations (if the Person in Charge and the Manager are different people, both must sign separate forms).
    • Power of Attorney (POA): Must be stamped with a page-spanning seal (if different people, the POA must explicitly state the dual authorization text).
  • Direct Submission: Authorized signatories can sign and seal directly, and submit for review "without undergoing any notarization or legalization beforehand." In practice, there is a very high probability of direct approval and issuance of the Phase 1 Supplementation Letter. (Note: If the competent authority randomly checks and requests legalization later, you can then commission a local notary public and verify it through the overseas mission/office.)
  1. Submission of Phase 1 Registration: Requesting the "Operating Capital Supplementation Letter"
  • Process:Submit the approved Name Reservation Form, the identity documents of both parties mentioned above, the POA, and foreign corporate qualification proof documents to the "Administration of Commerce, Ministry of Economic Affairs" for review.
  • Result:Successfully obtain the "Phase 1 Supplementation Letter" from the Ministry of Economic Affairs.

2) Phase 2: Localizing Taiwan Identity and Bank Account Opening

  1. Obtaining the Visa and UI Number
  • Process:Process: The person opening the account in Taiwan (usually the Manager) applies for a Taiwan visa ➔ obtains a valid resident or visitor visa (or relevant entry/exit permit). After entering Taiwan (or via the online system), present the passport and relevant visa to the National Immigration Agency, Ministry of the Interior, to apply for the "Record of UI Number for Foreign Nationals."
  • Note: If the Person in Charge and the Manager are different people, the big boss remaining abroad (Person in Charge A) must still commission a Taiwan agent via paper documents to apply to the Immigration Agency for Person A's own "Record of UI Number." The UI numbers of both individuals must be ready at the time of submission.
  1. Pre-examination of Taipei City Business Premises Address and Signing Lease Agreement
  • Business Premises Address Pre-examination (Department of Urban Development / Building Administration Office): Taipei City strictly enforces land use zoning regulations. Before officially signing a lease agreement, make sure to submit an address pre-examination through the "Taipei City Commercial Office Business Premises Review System" to avoid failing registration later due to non-compliance, which could result in a total loss of high deposits, rent, and decoration costs.
  • Required items :Building Ownership Certificate or Building Registration Transcript (Category 2 Transcript).
  • Signing Lease:Formally sign a contract with the landlord after passing the pre-examination (the lease should state that it is for the branch office's business use).
  • Documents to Obtain:Building owner's consent letter and a copy of the latest house tax bill (or ownership certificate).
  1. Opening a Bank "Preparatory Office" Account for the Branch
  • Account Name:The format is fixed as "Foreign Merchant [Parent Company Name] Co., Ltd. Taiwan Branch Preparatory Office".
  • Required items :Required items: Original copy of the "Supplementation Letter" from the Administration of Commerce, the approved Company Name Reservation Form, original IDs of the account opener (passport, Record of UI Number, relevant visa), (if different people, add Person in Charge A's passport and Record of UI Number), original POA from the parent company explicitly authorizing account opening, parent company foreign corporate qualification proof documents, registers of shareholders/directors, ownership structure chart of ultimate beneficiaries, and the preparatory office small stamp for bank use (usually the Manager's personal stamp if they are different people).

3) Phase 3: Influx of Capital and CPA Certification

  1. Inward Remittance of "Operating Capital" and Foreign Exchange Settlement (Bank)
  • Process:Process: The foreign parent company account remits the operating capital into the preparatory office account in Taiwan.
  • Attention:During foreign exchange settlement, you must request and safely keep the "Inward Remittance Advice" and "Foreign Exchange Purchase Memorandum" (the nature of settlement must be marked as "310 Operating Capital"). The beneficiary name must perfectly match the branch office name.
  • Applying for Balance Certificate:On the day following the deposit of operating capital, apply to the bank for a Certificate of Deposit Balance.
  1. CPA Audit and Certification of Operating Capital
  • Legal Basis:According to Article 5 of the Regulations Governing Certified Public Accountants' Auditing and Certification of Registered Capital of Companies, the establishment of a branch office must be certified by a CPA.

Required items :Required items: Original Bank Certificate of Deposit Balance, copy of the preparatory office bankbook cover, stamped page, and inner pages (including remittance and settlement records), copies of the Inward Remittance Advice and Foreign Exchange Purchase Memorandum, copy of the Ministry of Economic Affairs Supplementation Letter, parent company foreign corporate qualification proof documents, and the branch office establishment registration form.

4) Phase 4: Final Approval and Launch of Daily Operations

  1. Submission of Phase 2 Supplementation ➔ Obtaining the Unified Business Number (UBN)
  • Process:Process: Return the "Inward Remittance Advice," "Foreign Exchange Purchase Memorandum," "CPA Capital Audit Report," along with the Records of UI Number, passports, ID copies of relevant personnel, and physically signed declarations/letters of undertaking to the Ministry of Economic Affairs for supplementation.
  • Result:Result: Officially receive the approval letter for the establishment of the foreign company's Taiwan branch and obtain the Unified Business Number (UBN).
  1. Business Registration (Tax Registration) (National Taxation Bureaus, Ministry of Finance)
  • Process:Process: Apply for tax registration at the local National Taxation Bureau branch or office where the branch is located to obtain the business tax filing status.
  1. Activation of Invoices
  • E-Invoices:Register on the Ministry of Finance's E-Invoice Integrated Service Platform and apply for e-invoice track numbers.
  • Paper Invoices:Apply to the National Taxation Bureau for a "Unified Invoice Purchasing Certificate" to purchase paper invoices.
  • Required items :Required items: Original approval letter from the Administration of Commerce, original company registration form, original tax registration approval letter, original dual IDs of the person in charge, official company stamps (large and small), invoice stamp, etc.
  1. Converting "Preparatory Account" into "Official Company Account" (Bank)
  • Process:Process: The account opener goes to the original bank to officially rename and convert the preparatory office account into an official branch office bank account. Only at this stage can funds be freely utilized.
  • Required items :Required items: Original approval letter from the Ministry of Economic Affairs, original branch office establishment registration form, copy of the tax registration approval letter, dual IDs of the account opener, and official corporate stamps (large and small).
  1. Subsequent Daily Operations Work
  • 14.1 Certification for Administration and Commerce (MOEACA IC Card):Apply at the MOEA Certification Authority for online tax filing, labor/health insurance, e-invoicing, and other operations.
  • 14.2 Import/Export Exporter/Importer Registration:If engaged in trading business, register with the International Trade Administration, Ministry of Economic Affairs. According to Article 4 of the Regulations Governing Registration of Exporters and Importers, the English name of the branch must indicate its nationality and branch status (e.g., must include the nationality name and the "Taiwan Branch" text), otherwise it will be rejected.
  • 14.3 Establishing Insured Units:Set up labor insurance, health insurance, and labor pension contribution accounts with the Bureau of Labor Insurance and the National Health Insurance Administration.
  • 14.4 Work Permit and Residency: Apply to the Ministry of Labor for a foreigner work permit for the branch manager. Once obtained, the manager can apply to or change their long-term Alien Residence Certificate (ARC) at the Immigration Agency to legally reside, work, and live in Taiwan.