Investments Law Taiwan

Taiwan is situated at a geographically pivotal point in the West Pacific, an area that is economically the most dynamic in the world. To maintain a competitive economic edge in the area, Taiwan's government is amending and revising outdated investment laws and regulations. The country is putting its best efforts to simplify administrative procedures, all with the aim of completing economic, financial, technological, and infrastructural environment to encourage multinational companies to invest in Taiwan, and to make Taiwan the economic headquarters of the Pacific region, particularly the west Pacific region.
Matters relating to domestic investment by foreign nationals, and the protection, restrictions, and administration of such investments shall be governed by Investment Statute as amended from time to time.
Investments as referred to in this Statute shall be as follows:
  1. Holding shares issued by an ROC company, or contributing to the capital of an ROC company;
  2. Establishing a branch office, a proprietary business or a partnership in the territory of the Republic of China; and;
  3. Providing loan(s) to the invested business referred to in the preceding two Paragraphs for a period exceeding one (1) year.;
If the investor holds, in an aggregate, more than one third (1/3) of the total shares issued by an enterprise in which he/she invests, or if an investor contributes, in an aggregate, more than one third (1/3) of the total capital amount of an enterprise in which he/she invests, the reinvestment to be made by the invested enterprise shall be subject to the Competent Authority's approval.
The investments may be made in one of the following kinds:
  1. Cash;
  2. Machinery and equipment or raw materials for own use;
  3. Patent right, trademark right, copyright, technical know-how or other intellectual property right; and
  4. Other property in which the investor may invest under the Competent Authority's approval.
The investor is prohibited from investing in the following industries:
  1. Those which may negatively affect national security, public order, good customs and practices, or national health; and
  2. Those which are prohibited by the law.
The investor, who applies to invest in an industry in which investment is restricted by law or by an order given under the applicable law, shall obtain an approval thereof or a consent thereto from the competent authority in charge of the industry in question.
The Competent Authority shall make its decision on an investment application within one (1) month after the completion of the application procedures by the applicant, or if the application is also subject to the approval of the competent authority in charge of the relevant end enterprise, within two (2) months thereafter.

Application Procedures for Foreign and Overseas Chinese Investors
  1. The first step is that investors shall submit the name chosen for their company in the ROC to the Department of Commerce, MOEA, for verification and recording. For investments in ordinary industrial zones (excluding export processing zones and science parks), investors should file their application with the Investment Commission, MOEA at 8F, 7 Roosevelt Rd., Sec. 1, Taipei, Taiwan, ROC.
  2. Current investment application examination procedures are as follows:
    1. For investments or capital increases that involve no more than NT$500 million and are not in areas listed in the Negative List for Investment by Overseas Chinese and Foreign Nationals, the examination procedure will be completed within an average of just two days.
    2. For investments or capital increases that involve NT$500 million to NT$1 billion and are not in areas listed in the Negative List for Investment by Overseas Chinese and Foreign Nationals, the examination procedure will be completed within an average of just three days.
    3. For major investment or capital increase cases that involve NT$1 billion or more and are in areas listed in the Negative List for Investment by Overseas Chinese and Foreign Nationals, the examination procedure will be completed within an average of three weeks.
  3. After receiving approval for their investment, investors may use their letter of approval to apply for inward remittance of capital and, after the completion of capital verification by the Investment Commission of the Ministry of Economic Affairs, may carry out company registration, business registration, and application for factory construction and utilities.


  1. Application form
  2. Documentary proof of investor's identity
    1. Overseas Chinese: Overseas Chinese identification documentation issued by the Overseas Chinese Commission
    2. Foreign Nationals: Individual (natural person) 'Photocopy of national identity document or a valid passport; Corporation (juridical person)' corporate entity (juridical person) accreditation issued by the respective local government.
  3. Original copy of authorization letter of investor representative and photocopy of representative's identity card
    1. The representative should be a citizen of the Republic of China (ROC). However, civil servants in the ROC government, teaching personnel employed at public schools, persons employed by state-owned corporations or serving in the military may not act as the representative of an investor.
    2. If the investor is a corporation (juridical person), it must nominate a representative.
    3. The authorization letter of the investor's representative must be certified by an ROC overseas representative or the mission (embassy, consulate, visa or trade office) to the ROC of investor's place of origin. The content of the authorization letter should clearly state the name of the investor, and the name of the representative and should clearly stipulate the obligations delegated thereof to the representative. In the event that a local ROC mission is not present in the investor's place of origin, the authorization letter can be certified by organizations authorized by the ROC government or by the local government or court of the investor's place of origin.
  4. A photocopy of the company's registered business area or the company's registration; if it is a newly established business entity, please attach the original copy of the pre-registration name search form.