Taxes/legal entity for freelancer on gold card (aside from income tax)

I’m interested in getting the gold card but I’m curious about the tax implications of operating as a freelancer there.

I understand the income tax brackets in Taiwan, that seems straightforward. What I’m curious about is what legal entity I could setup to do business with a foreign company (my client). From my cursory research it seems an LLC is not the correct solution as it requires more than one member.

Can I operate as a sole proprietor and is there any tax on that? Or any other taxes to consider beyond the income taxes for doing business overseas?


Business Registration Act

Value-added and Non-value-added Business Tax Act