Taiwan Company – Company Merger
| Q: |
When a company applies for dissolution as a result of a merger, who should sign and affix the company seal on the application form? |
| A: |
The application should be filed by the responsible person of the surviving company, acting as the representative of the company. |
| Q: |
May a company whose incorporation has been registered for less than one year merge with another company? |
| A: |
A company whose incorporation has been registered for less than one year may merge with another company. |
| Q: |
When articles of incorporation are adopted for a newly incorporated company formed through a merger, must they be signed and sealed by all promoters? |
| A: |
The articles of incorporation of a newly incorporated company formed through a merger shall, in accordance with the foregoing provisions, be signed and sealed by all promoters. |
| Q: |
If there is no change in the capital amount of the surviving company, is it still necessary to submit an accountant audit verification report? |
| A: |
Yes. Regardless of whether there is any change in the capital amount, a balance sheet audited and certified by a certified public accountant, together with the relevant supporting documents, must be submitted. |
| Q: |
Must the merger record date be determined by a resolution of the board of directors? |
| A: |
Yes. The merger record date shall be the merger record date as determined by a resolution of the company’s board of directors. |

