On 1 June 2025, Taiwan’s Department of Investment Review (DIR) of Ministry of Economic Affairs (MOEA) announced amendments to the “Required Documents and Guidance Notes for Investment Application by Overseas Chinese and Foreign Nationals”. The goal of these revisions is to attract more multinational enterprises to invest in Taiwan, promote digitalization of business processes, and provide a more streamlined and convenient application mechanism. The key points are as follows:
- Relaxed Requirements for Document Authentication
Some required documents no longer need to be notarized, certified, or authenticated, simplifying the application process and reducing the burden on investors.
- Full Support for Online Application Procedures
All required documents (including the notarized Power of Attorney) can be submitted as electronic copies, and originals are only needed for verification when necessary. Photocopies are no longer required for case reviews, and electronic files may be used instead.
- Eased Verification of New Taiwan Dollar (NTD) Funding Sources
As a general rule, investors using NTD as capital are not required to verify the source of their NTD funds in Taiwan, unless further information is specifically requested during the review process.
- Amendments in Line with Financial Supervisory Commission (FSC) Regulations
For foreign issuers offering NTD-denominated bonds in Taiwan sold exclusively to professional investors, if the bond issuer is an investor wholly owned a subsidiary, the NTD raised through such bonds can be used as the investor’s capital source of the subsidiary.
- Expanded Types of Capital Contributions for Overseas Chinese and Foreign Investors
Investors are now permitted to contribute other Taiwan company’s shares as capital, provided that the invested company can demonstrate that the contributed shares are necessary for its business operations.
- Adjustments to Audit Report Requirements
In accordance with revisions to auditing standards, the previously required special purpose audit report by an independent CPA has been changed to a “assurance report.”
These amendments significantly streamline administrative procedures, enhance investment convenience, and align Taiwan’s investment environment with international standards, thereby strengthening Taiwan’s global competitiveness as an investment destination.
For more information on foreign investment matters in Taiwan, please contact Christine Chen at cchen@winklerpartners.com.
Written on 09 June 2025 by Christine Chen and Megan Chiu.
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