Q：
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Does limited company in Taiwan have a capital requirement?
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A：
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No, there is no statutory capital requirement for limited company in Taiwan at present. However, the initial capital should be sufficient to reasonably cover the company’s initial operational expenses.
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Q：
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Does a limited company in Taiwan differentiate between authorized capital and paid-in capital?
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A：
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No, a limited company in Taiwan only has paid-in capital.
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Q：
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Can authorized capital and paid-in capital be different?
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A：
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Yes, the authorized capital is the amount of capital stated in the article of association and the paid-in capital is the amount of capital that received practically, which is applied to a company limited by shares. For a limited company, there is only one capital amount, which is the paid-in capital.
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Q：
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If a company increases its capital, can it declare the authorized capital as TWD 5,000,000 and the paid-in capital TWD 1,000,000?
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A：
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If the company is organized as a limited company by shares, this method of capital increase is permissible. However, it is not applicable to limited company.
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Q：
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Can the paid-in capital exceed the authorized capital when increasing capital?
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A：
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No, it cannot.
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FAQ
