🙋♀️原本在英國進行VR器材開發的Julie問：
「英國公司創辦人有意要來臺發展，應該設立子公司、分公司還是辦事處呢?」
👩🏫小編說明書：
外國企業可以根據來臺營業需求選擇設立子公司、分公司或辦事處，小編提供三者的差異比較，讓大家了解！
1⃣ #子公司：具有法人資格，並有獨立的公司章程與財產，須向投審會申請投資許可後，再進行設立登記，盈餘分配時會產生相關稅務，每年繳納18-20%營利事業所得稅
2⃣ #分公司：不具法人資格，由外國總公司負擔權利義務，財產屬於總公司，須向經濟部提出設立申請，沒有盈餘分配稅務問題，每年繳納18-20%營利事業所得稅
3⃣ #辦事處：不具法人資格，須向經濟部申請備審，不必繳交營利事業所得稅，但只能進行簽約、市場調查等非營利行為
有更多創業相關問題嗎? 可以撥打#創業諮詢服務專線☎️0800-589168
預約創業顧問諮詢🙂
#新創圓夢網 #創業問與答 #子公司 #分公司 #辦事處 #差異比較
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🙋♀️「What different forms can local branches of foreign companies assume? 」
👩🏫Foreign companies can establish their units in Taiwan as subsidiaries, branches, and representative offices.
1⃣ #Subsidiaries: generally profit-seeking and are registered as companies under ROC Company Law. Companies should apply for investment approval from the Investment Commission, MOEA, and then register with the appropriate government organization in charge of company registration.
2⃣ #BranchOffice: also profit-seeking and are registered as companies under foreign laws should first apply for recognition as a foreign company and the establishment of the branch office with the Central Region Office, MOEA.
3⃣ #RepresentativeOffice: Conduct non-profit acts and appoint someone to represent the company in a legal capacity, the company may report the said representative to the Central Region Office, MOEA.
Further information 🔎IEIT #corporation #establishment
辦事處營業行為 在 外商在台辦事處之法律地位及相關函令和裁判整理 的推薦與評價
1. 外商在台設立辦事處，法源為公司法第386條，辦事處在台做的法律動作是向經濟部”報備”，不能做營業行為，實務上，僅能做簽約、投標、報價、採購及議價等業務上之法律行為 ... ... <看更多>