Information as of November 1, 2026. Required documents are subject to the latest notice from the Ministry of Economic Affairs.
Key points
Foreign investment in Taiwan still requires an application for approval. Since the Ministry of Economic Affairs revised its required documents and guidance notes on June 1, 2025, however, the paperwork has become simpler.
Approval remains the rule
Article 8 of the Statute for Investment by Foreign Nationals requires investors to submit an investment plan and supporting documents for approval, and to do the same when the plan changes. The authority decides within one month, or within two months where other agencies are involved.
The Laws and Regulations Database lists November 19, 1997, as the statute's latest amendment, with its data current to October 22, 2026. The Executive Yuan previously proposed a draft that would make post-investment reporting the general rule, but the current text does not reflect that change.
Main simplifications in 2025
- Some required documents no longer need notarization, certification or authentication.
- All required documents, including a notarized power of attorney, can be filed as electronic copies, with originals needed only for verification when required.
- Investors using New Taiwan dollars generally need not verify the source of funds, unless asked during review.
- Investors may contribute shares of another Taiwan company as capital if the invested company shows they are necessary for its operations.
- The CPA's special-purpose audit report is replaced by an assurance report.
What investors can do now
- Download the latest document list before filing instead of reusing an old template.
- Check scan quality and keep originals available for verification.
- Build the review period into your timeline, especially if other agencies may be involved.