Complete Guide to Opening a Rep Office 2011 Update


My accountant just called MOEA about using a Certificate of incorporation but without the need for legalization.
He said the MOEA officials have not heard about this.
He said MOEA said that my USA LLC will need legalization by the Taiwan office in the US.

Lee, do you have the telephone number of the right office in MOEA that I can call myself to ask about this?
Or if not, do you have the telephone number of the CPA desk so I can ask them who to call about this?

Thanks for the great post, Lee!


I can't remember the details but I'm pretty sure that's what the people at the CPA desk told me. I think this number gets you through to them: +88624121166 Just ask your question. If they don't know, you'll be transferred to the person who does.

Why are you going through an accountant? I'll beat whatever they're charging!


Sorry for the late reply -- I did not check the box to get an email when there was a reply to my post.

I tried the number but unfortunately my Chinese is not good enough to figure out how to get a live person. I guess I'll just go ahead with the legalization. I'm going to see if I can email a copy of the LLC doc to the Taiwan office in the US and then have them process it...

I did not realize going through you was an option! If I knew, I certainly would have considered it. You might want to update your initial post to say that's an option...


The Taiwan office in the US will almost certainly require one or more prior steps before accepting the documents. Check with them.

I'm not running a business with this haha, I'd do it if someone asked but otherwise I'm not interested in doing this as a job.




Hi there,

I have a few questions about Rep office in Taiwan. I am willing to have one in order to stay legally on territory. I already have a company in Europe and this office would just e there to have someone (me) stationed in Asia.

  1. Can the adress of the Rep office be an apartment as I plan to work home office?
  2. I really need to get the lightest (financially speaking) setup. What would I have to pay on regular basis? only income tax or any other?
  3. I may need some help, is there any reliable and cheap accounting company that you would recommend me to be in touch with?
  4. Does the mother company need a minimum age (In china, the head company needs to be at least 2 Years old for exemple).

thank you!


I'm afraid all your questions are answered by my original post... I don't know any accounting companies and I hope I never will! Good luck.


I have a LLP in my home country. Wondering if this will affect my application for a rep office in Taiwan in anyway?



It does indeed answer some of my concerns, My bad :blush:

  1. Does the mother company need a minimum age (In china, the head company needs to be at least 2 Years old for exemple).

This one remains without a clear answer and I have one more question:

Would it be easy (in the future) to transform a Rep office into a Branch in case domestic operations need to be changed (local invoicing etc.)



There's no requirement related to "age" of the company.

There's no conversion available, you just have to reapply. It's not hard though, the only hitch is that they will demand a new certificate of incorporation and company charter/articles of incorporation, even though they already have a copy...

As for llp, I've heard of it being done. The only way to know for sure of course is to ask the MOEA themselves!



Thks :wink:


Heads up for anyone who is renewing their work permit or applying for a new work permit for a rep office that's been around for more than one year.

I've had a rep office since the end of 2010 but recently had to do some hands-on work with a client so had them apply for a new work permit for me. When it came time to switch back to the rep office work permit, CLA asked for "代表人辦事處實績證明文件", which I guess is some kind of proof that the rep office has actually been active. I gave them paid invoices between my parent company and Taiwanese clients, but the application was rejected. The agent who handled my case didn't really have a good explanation for what they are looking for (and was quite rude about it), so I reapplied with basically everything I have: contracts, invoices, rental agreement.

Should know the result in the next few days.



Thanks for the info! Sounds like the CLA can be prickly...

Any further updates you can provide would be really appreciated.

One other question, why didn't you apply for the other job as a part time position in addition to your job as Rep? As far as I know it's perfectly okay to have a full time job and a part time job on the same ARC, although whether this is allowed for Reps I really don't know.

Anyway, best of luck!



In hindsight, that's the right way to do things. I was trying to save on taxes on the extra salary, which I now realize was not worth the trouble. Looks like they're going to want these docs on an extension as well, so everyone's going to have to deal with it eventually.


Hey Guys,

LLC services commonly offer nominee shareholder, directors now - Can't this make the notarizing process harder ? I guess your only option would be to use a POA in this case, and go through the bottom paragraph of the quoted below. Maybe it's better to not use the nominee option if you want to create a rep office.


Looking for an answer on this ASAP...

Do you need to use a nominee director/shareholder for your foreign LLC (and get a PoA) or is it smarter to be the main director/shareholder when setting up a rep office in Taiwan.

What are the advantages/disadvantages of both.

Some related question off the top of my head:

  • Is the Notarizing process a headache with nominees..

  • Are there any advantages to nominees.

  • Do you get more "cred" when the company is officially yours or when using nominees.

Thanks in advance



The major advantage, as has already been stated, is that by being a director or owner (or nominee? not familiar with that wording but I'm assuming you mean someone with signing authority in the company) you can handle instances where you need to sign stuff here in Taiwan. Like the PoA for example, or certificate of employment when you are at the NIA.

As for cred, you only get that by being legit. If you're legit, you'll have no problems, or at least any problem will get sorted out easily.


Thanks, nominees are used for privacy reasons - , The service creating the company hires folks to be the director / shareholder for you (nominees), and gives you a poA, so your name isn't in public records in the country of LLC. I guess the main advantage is privacy, although I think it doesn't make sense to use this option in this case, especially since they charge extra for this. Thanks for the info.


a few things I was thinking about.

I am from Florida and researching the differences between for and non for profit corporations. In FL it seems there's a 150 yearly fee to renew the for profit option. So my question was would there be any reason not to use a not for profit for this process.

With that question here's background on what I do.
I am a self trained software engineer, I make apps for the android platform.

With that said another question comes to mind.
I read the laws of the Republic of Taiwan, they say that taxes should be paid on income derived from within the republic of Taiwan. My apps are sold all over the world and not much of that income comes from Taiwan so I was wondering if that would cause me any trouble?
I have a local bank account and get my money deposited from one company but I also have other companies mail checks to me. They all have online accounting that shows sales etc so It wouldn't be a problem to show where I make my income.

So I hope someone can offer me some advice on these two questions.
1. profit vs non profit for yearly corporation renewal services.
2. taxes for apps that are sold online and not in Taiwan.

Thanks bluBee.


I'm fairly sure the Taiwanese government would have you believe whatever activity lead to one physically present in Taiwan earning money constitutes taxable income. I know, for example, that Canada even considers all income worldwide as taxable in Canada for all Canadian citizens. Anyway, my point is, don't expect much open mindedness from tax officials in this regard. Freelance work is still work and not covered under the official definition of a rep office.

As for non profit, very interesting question. My guess is it would be rather hard to convince MOEA officials why a non profit needs a rep office, but who knows, it might just be genius.