Taiwan Company Registration & Legal Setup 台灣公司設立與法規
Released已發布Guide Taiwan company registration and legal setup including business entity selection, commercial registration, company registration, and tax ID application. Use this skill when the user is starting a business in Taiwan, choosing between sole proprietorship and company, or navigating the registration process — even if they say 'how do I set up a company in Taiwan', 'what's the registration process', 'sole proprietorship vs company', or 'I want to start a business'.
台灣產業技能：Taiwan Company Registration & Legal Setup 分析與應用。
Framework 框架
IRON LAW: Entity Type Determines Everything Downstream
The choice between 行號 (sole proprietorship), 有限公司, and 股份有限公司
determines: liability exposure, tax treatment, fundraising ability, and
exit options. This decision is hard to reverse — choose based on your
3-5 year plan, not just today's simplicity.
Entity Type Comparison
| Feature | 行號 (Sole Prop) | 有限公司 (LLC) | 股份有限公司 (Corp) |
|---|---|---|---|
| Liability | Unlimited personal | Limited to capital | Limited to capital |
| Min. capital | None (but need proof) | No minimum (since 2018) | No minimum (since 2018) |
| Shareholders | 1 person | 1+ (max no limit) | 2+ (or 1 for gov't/corp shareholder) |
| Fundraising | Cannot issue shares | Limited (no public offering) | Can issue shares, convertible notes, ESOP |
| Tax | Personal income tax | Corporate tax 20% | Corporate tax 20% |
| Best for | Freelancers, side projects | Small teams, lifestyle businesses | Growth startups, seeking investment |
Registration Process (股份有限公司)
Phase 1: Pre-Registration (1-2 weeks)
- Choose company name → search on 經濟部公司名稱預查系統 (must be unique)
- Prepare Articles of Incorporation (公司章程)
- Open a bank escrow account (籌備處帳戶) and deposit capital
- Obtain capital verification from CPA (會計師資本額查核)
Phase 2: Company Registration (1-2 weeks) 5. Submit to 經濟部 (MOEA) for company registration → get 統一編號 (Tax ID) 6. Register with local 商業處 for business registration 7. Register with 國稅局 for tax filing obligations 8. Register with 勞保局 for labor insurance (if hiring)
Phase 3: Post-Registration (ongoing) 9. Open company bank account (with 統編) 10. Set up accounting system (帳冊) 11. Register for e-invoice if B2C (see tw-einvoice-guide) 12. Apply for relevant permits (food, medical, financial services have additional requirements)
Key Documents Needed
| Document | Purpose | Where to Get |
|---|---|---|
| 公司章程 (Articles) | Defines company structure, rules | Draft with lawyer or use template |
| 股東同意書 | Shareholder consent for formation | Signed by all shareholders |
| 董事願任同意書 | Director acceptance | Signed by directors |
| 會計師資本額查核報告 | Capital verification | CPA firm |
| 公司設立登記表 | Registration application | 經濟部 website |
Common Startup Legal Tasks
| Task | When | Estimated Cost |
|---|---|---|
| Company registration | Day 1 | NT$5K-15K (DIY) or NT$15K-30K (via accountant) |
| Trademark registration (TIPO) | Within first 3 months | NT$3K filing fee + NT$10K-20K if using agent |
| Employment contract template | Before first hire | NT$5K-15K (lawyer draft) |
| Privacy policy (PDPA compliance) | Before collecting user data | NT$5K-10K (lawyer draft) |
| Shareholder agreement | Before accepting investment | NT$20K-50K (lawyer draft) |
Output Format輸出格式
# Taiwan Startup Legal Checklist: {Company Name}
Gotchas注意事項
- 統一編號 is your identity: The 8-digit 統編 is used for everything — tax filing, invoicing, contracts, bank accounts. Get it first, then set up everything else.
- Capital verification is a one-time check: CPA verifies capital at registration. After that, the money can be used for business operations. You don't need to keep it sitting in the bank.
- Foreign founders: Non-ROC nationals can register companies but need an ARC (居留證) or APRC, and there are additional MOEA investment approval requirements.
- Address matters: The registered address determines which tax office you deal with. Using a virtual office is legal but may trigger more scrutiny.
- This is educational guidance, not legal advice: Taiwan company law is complex. Consult a licensed accountant (會計師) or lawyer (律師) for specific situations.
References參考資料
- For tax obligations after registration, see the tw-tax-basics skill
- For e-invoice setup, see the tw-einvoice-guide skill