I’m also curious and would like to pose some questions about tax “residency” and tax obligations to Taiwan.
First:
Q1. If you obtain only an NWOHR passport (without HHR), then is it correct that there are no tax obligations or reporting obligations to Taiwan whatsoever?
Continuing on: Under the new proposed law, NWOHRs with Taiwanese parents will be able to get HHR more-or-less immediately without needing to live in Taiwan for 1 year on a TARC.
Let’s say you successfully obtain HHR in Taiwan, obtained as described above, but you stay in Taiwan only a few days during the year (to take care of paperwork, etc.), because you live for the majority of the year in a different country. Then:
Q2. In general, as a non-tax-resident of Taiwan, and with no Taiwan-sourced income, do you have any tax obligations to Taiwan at all? Assume non-Taiwan-sourced earned income (salary) and passive income (investments, interest, pension, etc.) are received from a non-Taiwanese country. As long as you are a non-tax-resident of Taiwan, is it correct that this non-Taiwan-sourced income does not trigger any tax obligation or reporting obligation to Taiwan?
Q3. Definition of tax-resident. After obtaining HHR as described above (a few days in Taiwan for paperwork, but most of the year living elsewhere), will you be classified as a non-tax-resident? Common-sense would say yes, but another thread indicated that in some cases authorities lazily equated domicile with HHR, which might imply that merely having HHR (even if you don’t live in Taiwan for most of the year) might be equated with being a tax resident. Any ideas?
Thanks for any comments!