When starting a business in Taiwan, one of the first legal decisions entrepreneurs face is whether to establish a “company” or register as a “sole proprietorship”. Many entrepreneurs tend to confuse the two; however, under Taiwan’s dual regulatory framework governed by the Company Act and Business Registration Act, these entities differ fundamentally in terms of legal personality.
In Taiwan, every company is required to have a registered business at the time of incorporation, commonly referred to as the company’s registered office. Many people assume that the registered office is the same as the place where the company conducts business operations and opens for daily business activities.
The Act for the Recruitment and Employment of Foreign Professionals was amended and came into effect on January 1, 2026. Under the amended Act, foreign professionals engaged in professional work are subject to the pension system prescribed in Taiwan’s Labor Pension Act (hereinafter referred to as the “New Labor Pension System”).
Taiwan has a comprehensive labour law system, which aims to protect the basic rights and interests of workers while promoting the harmonious development of labour-management relations. The following will elaborate on Taiwan's salary and welfare service system from key aspects such as wages, working hours, and leave and recreation.
According to “Tabacco and Alcohol Control Act” in Taiwan, the definition of tobacco is a product made entirely or partially from tobacco or its substitutes, designed for smoking, chewing, sucking, sniffing, or other forms of use. If one plans to import the types of tobacco into Taiwan, it is necessary to apply to the Taiwan Ministry of Finance for a tobacco import business license.
Labor regulations in Taiwan undergo revisions every year in response to social and economic developments, as well as changes in the labor market. In 2025, Taiwan’s labor regulations will undergo several significant changes aimed at further protecting workers’ rights, improving working conditions, and promoting corporate compliance.
The primary service provided by third-party payment providers is acting as an intermediary for payments and collections. In online transactions, they facilitate money transfers between buyers (payers) and sellers (payees). Currently, third-party payment operations in Taiwan are not exclusive or franchise based.
In Taiwan, companies can be categorized into three types: limited company, limited company by shares and foreign branch office. According to Taiwan’s Company Act, when establishing a company, the founders (shareholders) must hold a meeting to determine the company’s capital amount.
The basic particulars of general companies (non-publicly listed companies) in Taiwan can be found on the Taiwan Business Registration Office website. These basic particulars include basic information such as company name, company address, names of directors, capital amount, and business items. However, detailed shareholder information cannot be accessed through this search.
A Taiwan limited company by shares is required to appoint at least one supervisor to oversee and conduct audits of the company’s operations. The primary purpose of supervisor role is to serve as a check against the board of directors, ensuring that the rights of general shareholders are not infringed upon and that directors do not abuse their powers for personal gain.