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Q：
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Does a limited liability company in Taiwan have a minimum capital requirement?
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A：
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No. Taiwan currently does not impose a statutory minimum capital requirement. However, the capital must be sufficient to reasonably cover the initial expenses for establishing the company.
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Q：
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Does a limited company distinguish between authorized capital and paid-in capital in Taiwan?
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A：
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No. A limited liability company only has paid- in capital.
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Q：
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Can the authorized capital and paid-in capital be different?
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A：
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Yes. The authorized capital refers to the amount stated in the articles of incorporation, while the paid-in capital refers to the actual funds received. This distinction applies to corporations (limited company by shares). For a limited company, there is only one capital amount, the paid-in capital.
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Q：
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If a company increases its capital, can it state a capital amount of TWD 5,000,000 while the paid-in capital is only TWD 1,000,000?
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A：
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Yes, this method of capital increase is permissible for a limited company by shares. However, it does not apply to a limited company.
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Q：
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When increasing capital, can the paid-in capital exceed the authorized capital?
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A：
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No, it cannot.
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FAQ
