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外資來台設立分支機構比較表:外資分公司;外資代表處;外資子公司

外資來台設立機構比較表
資料更新時間:2018/08/01
比較項目
Comparison
外資分公司
Branch of Foreign Company
外資代表處
Representative of Foreign Company
外資子公司
Subsidiary of Foreign Company
性質
Description
屬於外資母公司的分支機構 不具備獨立法人資格
A branch of the foreign parent company, not a legal entity
屬於外資母公司的分支機構 不具備獨立法人資格
A representative office of the foreign parent company, not a legal entity
由外資母公司設立 屬獨立法人資格
Established by foreign parent company, it is a legal entity
債務風險
Liabilities
母公司負連帶清償責任
Parent company takes the joint liability of the debts

(代表處依法不能進行營業行為)
NA (not permitted to commence business within ROC)
由資本額清償
Limited Liability based on the capital
公司資金
Types of Capital
以營運資金名義匯入
Capital based on the operational expenses
管銷所需資金
Overhead Costs
資本額
Capital
運作資金Capital Operations 由總公司撥付
Injected by parent company
由總公司撥付
Injected by parent company
資本額
Capital
負責人
Person in Charge
分公司經理人
Branch Manager
代表人
Authorised Representative
負責人
Business Owner
負責人權責
Responsibilities Of Business Owner
需經由母公司授權
Authorised by the parent company
需經由母公司授權
Authorised by the parent company
同一般公司負責人完整權責
Same as a general entities with full responsibilities
銀行授信
Bank Credit
持有總機構所提供之外國貨幣為擔保品者,可辦理新台幣授信
Applicable for credit facilities in NTD if holding the foreign currency provided by the parent company as guarantee
代表處依法不能進行營業行為
(not permitted to commence business within ROC)
可申請獨立額度
Applicable for independent credit limit
設立所需文件
Documents Required for Incorporation
代辦當地國法院公證、外交部旁註;母公司執照、章程、經理人指派書、訴訟代理人指派書、董事會議事錄。 代辦當地國法院公證、外交部旁註;母公司執照、代表指派書。 代辦當地國法院公證、外交部旁註;母公司執照、授權書。
營所稅
Profit Tax Rate
同一般公司20%
20% (Same as a general entities)

(依法不能進行營業行為)
NA (not permitted to commence business within ROC)
同一般公司20%
20% Same as a general entities
營業稅
VAT
同一般公司5%
5% Same as a general entities

(依法不能進行營業行為)
NA (not permitted to commence business within ROC)
同一般公司5%
5% Same as a general entities
利潤匯出
Withholding Tax Rate of Dividends / Profits Allocation
0%
NA
21%
外籍人士 工作簽證
Work Permit for Aliens

Applicable

Applicable

Applicable
設立時點
Company Overview Establishment
需重新設立
Newly establishment
需重新設立
Newly establishment
可新設或投資現有公司
Newly establishment or investment of an existing company in Taiwan
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