tw-startup-legal

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Guide Taiwan company registration and legal setup including business entity selection, commercial registration, company registration, and tax ID application. Use this skill when the user is starting a business in Taiwan, choosing between sole proprietorship and company, or navigating the registration process — even if they say 'how do I set up a company in Taiwan', 'what's the registration process', 'sole proprietorship vs company', or 'I want to start a business'.

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npx skill4agent add asgard-ai-platform/skills tw-startup-legal

Taiwan Company Registration & Legal Setup

Framework

IRON LAW: Entity Type Determines Everything Downstream

The choice between 行號 (sole proprietorship), 有限公司, and 股份有限公司
determines: liability exposure, tax treatment, fundraising ability, and
exit options. This decision is hard to reverse — choose based on your
3-5 year plan, not just today's simplicity.

Entity Type Comparison

Feature行號 (Sole Prop)有限公司 (LLC)股份有限公司 (Corp)
LiabilityUnlimited personalLimited to capitalLimited to capital
Min. capitalNone (but need proof)No minimum (since 2018)No minimum (since 2018)
Shareholders1 person1+ (max no limit)2+ (or 1 for gov't/corp shareholder)
FundraisingCannot issue sharesLimited (no public offering)Can issue shares, convertible notes, ESOP
TaxPersonal income taxCorporate tax 20%Corporate tax 20%
Best forFreelancers, side projectsSmall teams, lifestyle businessesGrowth startups, seeking investment

Registration Process (股份有限公司)

Phase 1: Pre-Registration (1-2 weeks)
  1. Choose company name → search on 經濟部公司名稱預查系統 (must be unique)
  2. Prepare Articles of Incorporation (公司章程)
  3. Open a bank escrow account (籌備處帳戶) and deposit capital
  4. Obtain capital verification from CPA (會計師資本額查核)
Phase 2: Company Registration (1-2 weeks) 5. Submit to 經濟部 (MOEA) for company registration → get 統一編號 (Tax ID) 6. Register with local 商業處 for business registration 7. Register with 國稅局 for tax filing obligations 8. Register with 勞保局 for labor insurance (if hiring)
Phase 3: Post-Registration (ongoing) 9. Open company bank account (with 統編) 10. Set up accounting system (帳冊) 11. Register for e-invoice if B2C (see tw-einvoice-guide) 12. Apply for relevant permits (food, medical, financial services have additional requirements)

Key Documents Needed

DocumentPurposeWhere to Get
公司章程 (Articles)Defines company structure, rulesDraft with lawyer or use template
股東同意書Shareholder consent for formationSigned by all shareholders
董事願任同意書Director acceptanceSigned by directors
會計師資本額查核報告Capital verificationCPA firm
公司設立登記表Registration application經濟部 website

Common Startup Legal Tasks

TaskWhenEstimated Cost
Company registrationDay 1NT$5K-15K (DIY) or NT$15K-30K (via accountant)
Trademark registration (TIPO)Within first 3 monthsNT$3K filing fee + NT$10K-20K if using agent
Employment contract templateBefore first hireNT$5K-15K (lawyer draft)
Privacy policy (PDPA compliance)Before collecting user dataNT$5K-10K (lawyer draft)
Shareholder agreementBefore accepting investmentNT$20K-50K (lawyer draft)

Output Format

markdown
# Taiwan Startup Legal Checklist: {Company Name}

## Entity Selection
- Recommended type: {行號 / 有限公司 / 股份有限公司}
- Rationale: {why this fits the user's situation}

## Registration Checklist
- [ ] Company name pre-check (經濟部)
- [ ] Articles of Incorporation drafted
- [ ] Capital deposited + CPA verification
- [ ] Company registration (統編 obtained)
- [ ] Tax registration (國稅局)
- [ ] Labor insurance registration (if hiring)
- [ ] Business bank account opened

## Estimated Timeline & Cost
| Step | Timeline | Cost |
|------|----------|------|
| {step} | {days/weeks} | NT${X} |

## Next Steps
1. {immediate action}

Gotchas

  • 統一編號 is your identity: The 8-digit 統編 is used for everything — tax filing, invoicing, contracts, bank accounts. Get it first, then set up everything else.
  • Capital verification is a one-time check: CPA verifies capital at registration. After that, the money can be used for business operations. You don't need to keep it sitting in the bank.
  • Foreign founders: Non-ROC nationals can register companies but need an ARC (居留證) or APRC, and there are additional MOEA investment approval requirements.
  • Address matters: The registered address determines which tax office you deal with. Using a virtual office is legal but may trigger more scrutiny.
  • This is educational guidance, not legal advice: Taiwan company law is complex. Consult a licensed accountant (會計師) or lawyer (律師) for specific situations.

References

  • For tax obligations after registration, see the tw-tax-basics skill
  • For e-invoice setup, see the tw-einvoice-guide skill