Taiwan

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

Taiwan Withholding Tax for Foreign Companies: Service Income & Business Profit Guide (2026)
Foreign companies without a fixed place of business or business agent in Taiwan are generally subject to:
A withholding tax of up to 20% on Taiwan-sourced service income.

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

How to Handle Layoff Reporting, Notice, and Final Payroll Settlement in Taiwan
A layoff in Taiwan involves more than issuing a termination notice. In most cases, employers must confirm the legal basis for termination, determine the correct notice period, complete any required

What are the trends in e-commerce and third-party payment platforms in Taiwan?
Taiwan’s e-commerce and third-party payment market is evolving from simple online transactions into a broader digital commerce ecosystem. The market is no longer defined only by whether consumers shop online.

Why Does “Too Expensive” or “Too Cheap” Trigger a Tax Audit in Taiwan? Understanding Transfer Pricing Risks in Taiwan Cross-Border Transactions
A transaction priced too expensively can erode taxable income in the buyer’s jurisdiction. In Taiwan, authorities may challenge high intercompany prices for inventory, management services, royalties, support charges, or intercompany

What Is Taiwan’s Cosmetic PIF Regulation and How Does It Impact E-Commerce Sellers in 2026?
Starting this July, cosmetic products sold in Taiwan—whether through physical stores or e-commerce platforms—must have a complete Product Information File (PIF) prepared and maintained in compliance with regulatory standards. This

VAT on Purchase Returns and Allowances in Taiwan: How Businesses Should Report Input Tax Reductions Correctly
In Taiwan, if a business has already claimed input VAT on a purchase, any later purchase return or allowance must be reported as a reduction of input VAT in the

How Foreign Investors Can Invest in Your Taiwan Company
This essay explores how foreign investors can invest in a Taiwanese company, focusing on legal structures, investment mechanisms, regulatory requirements, and key considerations for successful investment in Taiwan.

Understanding Overtime Pay Calculation in Taiwan: A Guide to Labor Laws and Employee Rights
Understanding how overtime pay is calculated is important for both employers and employees to ensure compliance with the law and to avoid disputes in the workplace.

Taiwan Company Compliance in March: Step-by-Step Shareholder and Director Filing
For companies operating in Taiwan, maintaining corporate compliance is an ongoing responsibility, especially regarding the annual filing of shareholder and director information. Every March, companies must ensure their records are

How a YouTuber Can Run Their Own Business in Taiwan
Whether you want to create a content production company, offer online services, or monetize your platform in new ways, Taiwan offers ample opportunities. This guide will explore how a YouTuber

Taiwan Non-Resident Income Tax: Complete Guide for Foreign Individuals
This article provides a comprehensive explanation of how non-resident individuals declare and pay individual income tax in Taiwan, including applicable withholding rates by income category.

Selling Physical Goods into Taiwan: B2C Cross-Border Transaction Models and Tax Considerations
Taiwan presents a dynamic and attractive B2C market for overseas companies seeking to expand their global footprint. With a well-regulated business environment, transparent customs procedures, and predictable tax framework, Taiwan

Understanding the Role of Supervisors in a Taiwan Limited Company by Shares
This article provides an in-depth look at the role, legal position, and practical functions of supervisors in a company limited by shares, helping business owners, investors, and corporate officers understand

Mastering Cross-Border E-Commerce (CBEC): A Taiwan Tax & Compliance Practical Blueprint for Global Expansion
Cross-Border E-Commerce (CBEC) has evolved from a niche sales channel into a core growth engine for global brands. As digital infrastructure, international logistics, and localized payment systems mature, businesses of

How to Start Your E-Commerce Business in Taiwan
This essay explores the key steps and considerations for starting an e-commerce business in Taiwan, covering legal requirements, market dynamics, and strategies for success.

Taiwan Withholding Tax Guide For Resident Payees
Whether you are an employee or business owner, understanding withholding tax is essential to navigating Taiwan’s tax landscape. This guide provides a detailed breakdown of withholding tax for residents and

Taiwan’s E-commerce Logistics: A Study of a High-Density Delivery Network
Taiwan has developed a mature e-commerce environment shaped by high internet penetration, widespread mobile device usage, and strong consumer familiarity with online purchasing. This environment has led to the formation

Taipei Business Location Pre-Check: What Entrepreneurs Must Know Before Company Registration
Starting a business in Taipei requires careful planning, and one of the most crucial steps before company registration is the business location pre-check. While the Ministry of Economic Affairs provides

Taiwan Retail “Points Economy”: Market Scale and Industry Trends
In recent years, Taiwan’s retail sector has been experiencing a strategic shift in customer engagement, with loyalty programs and pointbased incentives becoming central to how brands attract and retain consumers.