Q：
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Is it necessary to proceed the tax return for a branch office?
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A：
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Yes, it is. The branch office is required to file the profit-seeking income tax once in two months by the prescribed regulations from Taxation Bureau. Even no any income incurred is still required.
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Q：
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Is the branch office an independent juridical person in Taiwan?
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A：
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No, branch office is solely the extended institution from the foreign head office, so it is not counted as an independent juridical person.
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Q：
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Is it possible to differentiate the names between the branch office and the head office?
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A：
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Yes, it is, but the Chinese name of branch office shall be pre-checked and reserved first. However, the English name of branch office is required to be corresponsive as the head office with the affix “Taiwan Branch”.
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Q：
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Is there any minimum amount of capital for a branch office?
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A：
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There is not minimum amount of capital pursuant to Company Act, but it is suggested to set up the amount of capital in TWD500,000 to cover the expenditures incurred from the initial stage of operation within the first half year.
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Q：
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Is it required to have a physical office for a branch office?
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A：
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No, a physical office is not required, but an address for the registration of company is required at least.
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FAQ
