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Corporate Service - Taiwan

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Taiwan Company – Investment in Mainland China

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Q: Is it necessary to file a report when making investments in Mainland China?
A: Yes. Investment must be reported in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan.

Q: What investment amount qualifies for post-investment reporting?
A: If the cumulative investment amount within the same year does not exceed USD 1,000,000, the investment may be reported after the fact.

Q: What investment amount requires prior project-based approval?
A: If the cumulative investment amount within the same year exceeds USD 50,000,000, a prior project-based application must be submitted.

Q: Is reporting required when the investee’s earnings are reinvested as additional capital?
A: Yes. Such reinvestment must also be reported in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan.

Q: Is reporting required when the investee’s earnings are capitalized as additional investment?
A: Yes. Such capitalization is also subject to reporting in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan.

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