Taiwan
Taiwan Corporate Filing Obligations: Tax Returns, Deadlines, and Company Reporting
Taiwan corporate filing obligations extend beyond the annual income tax return. Companies also need to manage periodic business tax returns, withholding reporting, and disclosures about company officers and major shareholders.
Taiwan Input VAT: Deduction Rules, Purchase Returns, and Filing Requirements
For businesses operating in Taiwan, input VAT compliance starts when a purchase is made and continues through invoice review, tax filing, and subsequent supplier adjustments. Understanding that full cycle helps
Taiwan VAT Compliance: Registration, Filing, E-Invoices, Cross-Border Services, and Zero-Rating
Taiwan VAT compliance involves more than applying a 5% tax rate. Businesses must determine whether each transaction is taxable, zero-rated, or exempt; issue the correct Government Uniform Invoice (GUI); reconcile
Taiwan E-Commerce Platforms: How to Choose a Sales Channel and Launch Compliantly
Taiwan offers sellers several routes to online customers: an open marketplace, a retail partnership, a branded storefront, or an independent website. The right choice depends on who controls the listing
Taiwan E-Commerce Tax: Business Tax Rules for Local and Overseas Sellers
Selling online does not create a single, separate “e-commerce tax” in Taiwan. The applicable rules depend on what is sold, who buys it, and how it reaches the customer. A
Withholding Tax Taiwan: 2026 Rates, Filing Rules and Foreign Company Relief
Withholding tax is an important part of Taiwan’s income tax collection system. It affects salaries, interest, rent, commissions, royalties, professional fees and many cross-border payments made to foreign individuals and
2026 Taiwan Labor Pension Rules for Foreign Employees: When Does the 6% Employer Contribution Apply?
Taiwan changed the pension treatment of foreign professionals from January 1, 2026. The amended Act for the Recruitment and Employment of Foreign Professionals removed permanent residency as a prerequisite for
Advantages and Disadvantages of Entering the Taiwan Market as a Foreign Beer Company
Taiwan can be an attractive market for foreign beer companies, but it is not a simple “export and sell” market. Success depends on understanding local consumer behavior, alcohol regulations, pricing
Taiwan Fixed Asset Depreciation Rules: Methods, Useful Lives, and Tax Requirements
Taiwan businesses generally recover the cost of qualifying fixed assets through depreciation over the assets’ tax useful lives. The deduction depends on classification, cost, salvage value, method, useful life, business
Do Foreign Investors Need a Taiwanese Business Partner to Register a Company in Taiwan?
Many international entrepreneurs mistakenly believe that having a Taiwanese shareholder or business partner is required because of local business customs or administrative procedures. However, Taiwan’s corporate framework allows qualified foreign
How to Import Goods to Taiwan: A Practical Guide for International Businesses
To import goods into Taiwan, a business generally needs a registered importer of record, the correct CCC commodity code, confirmation of licensing or inspection requirements, compliant Traditional Chinese labeling, accurate
Launching a Book Brand in Taiwan: A Complete Guide for Publishers and Creators
Launching a book brand in Taiwan requires more than publishing attractive books. A successful brand needs a clear identity, a defined reader segment, strong content positioning, and a practical sales
Taiwan Corporate Income Tax: When Should Unpaid Accrued Expenses Be Reclassified as Other Income?
Under Taiwan corporate income tax regulations, businesses must review whether long-outstanding liabilities remain legally enforceable.
According to Article 24 of the Income Tax Act and Article 108-2 of the
Taiwan Workplace Bullying Prevention Reform: What Employers Must Know Before the New Rules Take Effect on July 1, 2026
Taiwan’s workplace bullying prevention reform introduces stricter expectations for employers to proactively prevent workplace misconduct, establish effective complaint handling procedures, and protect employees from inappropriate workplace behavior.
What Should Employers Know About Maternity Protection in Taiwan’s ESG Era?
Taiwan employers must provide legally protected leave for pregnancy, childbirth, miscarriage, childcare, and paternity-related responsibilities. Beyond compliance, these policies are now a core part of ESG, employee well-being, gender equality,
How to Enter the Taiwan Cosmetics Industry?
Taiwan is increasingly attractive as a cosmetics market because it combines consumer sophistication with industrial capability. Invest Taiwan’s 2025 industry overview describes Taiwan as having a complete upstream, midstream, and
Mastering Bookkeeping in Taiwan: What Should Businesses Know?
Bookkeeping in Taiwan is essential for tax compliance, financial control, and business decision-making. Companies must keep proper accounting records, issue and manage uniform invoices where applicable, file Value-Added Tax (VAT)
Common Mistakes Foreign Investors Should Avoid When Setting Up a Company in Taiwan
The most common mistake foreign investors make is treating Taiwan company registration as a simple administrative process, while ignoring that taxation, banking, immigration, and compliance must be designed as an
How Does Taiwan’s Tax Authority Use Cash Flow, E-Invoices, and Cross-Border Data Matching to Identify High-Risk Businesses?
Taiwan’s tax authority identifies high-risk businesses by comparing reported tax filings with independent data sources, including e-invoices, bank and payment flows, online platform records, customs data, and cross-border tax information.
How Are Foreign Investors Establishing a Travel Agency in Taiwan?
Foreign investors can establish a travel agency in Taiwan, but they must complete both the foreign investment process and the tourism-sector licensing process.
Taiwan classifies travel agencies into three
What Should You Be Aware of When Importing Beauty Devices into Taiwan?
When importing beauty devices into Taiwan, businesses must first determine whether the product is classified as a cosmetic device or a regulated medical device under TFDA rules. If it falls