To set up a presence in Taiwan, there are several choices of forms: company, branch company and representative office. Each form serves different purposes. A comparison table is set out below to present a rough picture.
| Company | Branch company | Representative Office | |
| Shareholder Requirements | Its shareholders can be corporations or natural persons, foreign or local | Its head office is a foreign corporation | Its head office is a foreign corporation |
| Allowed to operate business in Taiwan? | Yes | Yes | No |
| Being a separate legal entity? | Yes | No | No |
| Minimum number of shareholders | Depending on the type of company to be established and the identity of shareholders, the minimum number of shareholders is 1 or 2. | Not applicable | Not applicable |
| Minimum number of key personnel | 1 director, 1 supervisor or 1 director, depending on the type of company to be established and the identity of shareholders |
1 responsible person, 1 manager |
1 representative |
| Minimum capital required | No minimum capital requirement | No minimum capital requirement | Not applicable |
| Allowed to provide labor insurance/Taiwan national health insurance to employees? | Yes | Yes | Yes |
| Allowed to open bank account? | Yes | Yes | Yes |
| Allowed to apply for foreign worker permits? | Yes | Yes | Yes |
| Tax filing obligations? | Yes | Yes | Yes |
Company laws in Taiwan are sometimes complicated and investing into Taiwan requires approval from the Taiwan government. Please consult independent advice before you seek to apply the information above. If you require further assistance, please contact aliciahsulawyer@gmail.com. (2020)