If I open a company overseas, does it need to pay tax in Taiwan?

Starting from January 1, 2023, if the foreign national resides in Taiwan for more than 183 days and their overseas company operates in accordance with the Controlled Foreign Company (CFC) Rule, it must declare profit-seeking enterprise income tax. For more information on the CFC anti-tax avoidance tax rules, please refer to this website .

If you have any questions about the CFC system, please contact the Ministry of Finance’s toll-free number 0800-000-321. For more information about the CFC system, please refer to the Ministry of Finance’s website .