I am currently a Gold Card holder, which, according to their website, is “perfect for digital nomad / remote workers” because it “contains an open work permit that allows you to work for any employer.” (I’m a digital nomad / remote worker, is this card suitable … | Taiwan Gold Card).
I am currently arranging my travel with my US-based company, who has been very supportive in the process, but is concerned about legal/tax/compliance obligations that they may be subject to. My company does not have any presence in Taiwan (no entity, no office, etc.). They are US-based, and pay me W-2 income to my US bank account.
I am already familiar with the 90 and 183 day tax rules, and am aware that I will owe personal income tax to Taiwan for the time I spend working there (18% rate above 90 days and progressive above 183). I have confirmed with the Taiwan Income Tax Office that these taxes would be paid personally, via check, since my employer does not have a Taiwanese entity from which to pay me or withhold taxes.
The only problem with this entire process is that I have been unable to find any resources or confirmation that me being physically present in Taiwan would not cause them to have a legal nexus there, and therefore owe NHI payments, be subject to Taiwan employment laws, etc. The closest I have found is Article 10 of the Income Tax Act (Income Tax Act - Article No Search/Content Search Result - Laws & Regulations Database of The Republic of China), which defines a “business agent” in a way that seems to exclude the work I would be doing. In other words, since I am not meeting with clients, signing documents, or acting as the company’s legal representative, I would not be a business agent, and therefore the company would not meet the presence test.
I recognize that this is a very specific issue, but to me it seems that there is a disconnect between the Gold Card office saying “yes, you can work for any employer, even remotely” and the legal side of the process which does not have clarity for these situations.
TL;DR - Gold Card holder working remotely for US employer with US W-2 income, how can I assure my company that my presence won’t suddenly make them a Taiwanese entity subject to Taiwanese tax and compliance?