Taxes for non-resident

Hello,

I am self-employed in a company from Europe and I have been in Taiwan working remotely since March 16 2020. My initial visa was in total 90 days (visa on entry?) but due the extensions, I can and intend to remain in the country until December, if there is no further extensions. I have not applied or did anything since it was written that it was an automatic 30-day extensions every time it has been announced.

This means that I have been in Taiwan for more than 183 days which for my understanding makes me a Taiwan tax resident and need to declare my income in Taiwan.

In my country, if I stay abroad in Taiwan for more than 180 days then I do not need to pay taxes on my income in my home country and only in Taiwan. This is also something I want to do since the taxes in my home country is significantly higher than the taxes in Taiwan, which for my understanding based om my situation is a flat 18% tax rate.

  • I do not have a resident visa or ARC, am I still eligible for paying my taxes in Taiwan?
  • Is there any forms I need to fill in to officially register as a tax resident in Taiwan or do I only need to fill in a declaration?
  • Anything else I need to consider or information someone can refer to for my situation?

Thank you for taking your time!

Yes. Tax resident status is completely separate from (purposes other than tax) resident status.

I’ve never heard of this. The tax office (National Taxation Bureau) determines your tax resident (or non-resident) status based on the number of days you’ve been in Taiwan in the calendar year (i.e. January to December). They have access to immigration records for this purpose, so it just takes them a minute or two to confirm.

I suppose how you should handle your tax return depends partly on what your country’s tax treaty with Taiwan says.

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There is a form, but the form is not to “officially register” as tax resident in Taiwan.

The form is used to prove to your original place of tax residency that you are a tax resident of Taiwan now(if they ask)

The form is available in English on the tax department website, just check it on google

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