Foreign Enterprise Tax Relief
We provide professional tax treaty exemption and application services related to Articles 8 and 25 of the Income Tax Act for foreign enterprises, assisting them in reducing tax burdens and complying with Taiwan's tax regulations.
Services
Tax Treaty Relief Application
Applicable Regulations:
Tax treaties signed between Taiwan and other countries (e.g., the Taiwan–U.S. Tax Agreement [under negotiation]).
Service Scope:
- Determine whether a foreign enterprise qualifies for tax treaty relief (e.g., permanent establishment determination, tax residency status).
- Assist in preparing a Certificate of Residence and supporting documentation.
- File tax reduction or exemption applications for dividends, interest, royalties, or business profits to apply reduced withholding tax rates.
Who It’s For:
Foreign enterprises engaging in cross-border transactions in Taiwan (e.g., dividend distributions, technical service income).
Required Documents:
Certificate of Residence, copy of contract, proof of income payment, and tax treaty application form.
Article 8 of the Income Tax Act: Contribution and Net Profit Rate Application
Applicable Regulations:
Article 8 of Taiwan’s Income Tax Act and relevant rulings.
Service Scope:
- Assist foreign enterprises in calculating their economic contribution and net profit ratio from operations in Taiwan to apply for a lower tax rate or exemption.
- Analyze the business model in Taiwan (e.g., agency, distribution, or technical services) to ensure it meets the contribution standard.
- Submit applications on behalf of clients and negotiate with the tax authorities to finalize the approved net profit ratio and contribution level.
Who It’s For:
Foreign enterprises that have business income in Taiwan but do not maintain a permanent establishment.
Required Documents:
Operating statements, contracts, contribution analysis report, and financial statements.
Article 25 of the Income Tax Act: Tax Incentives for International Transportation and Technical Services
Applicable Regulations:
Article 25 of Taiwan’s Income Tax Act.
Service Scope:
- Help foreign enterprises apply for tax reductions or exemptions on income derived from international transportation (e.g., air or sea freight) or technical services.
- Confirm the source of income and nature of the services to ensure eligibility for tax relief.
- Handle the application process to secure tax benefits efficiently.
Who It’s For:
Foreign enterprises engaged in international transportation, technical services, or equipment leasing.
Required Documents:
Transportation or technical service contracts, income breakdown, invoices, or proof of payment.
Contact Us
Why Choose Us for Foreign Enterprise Tax Relief in Taiwan
Expert Knowledge of Taiwan Tax Law
Our team of professionals has in-depth expertise in Taiwan’s tax regulations and stays up to date with the latest changes. We ensure your tax relief applications comply with current rules and maximize your benefits.
Tailored Services to Fit Your Needs
Every client is unique. We provide customized tax strategies that align with your specific business model, investment structure, and cross-border operations.
Strategic and Proactive Approach
We go beyond compliance. Our strategic and proactive tax planning helps resolve disputes effectively and minimizes disruptions to your business operations in Taiwan.
Client-Focused Support You Can Trust
At James Lin & Co., client satisfaction is our top priority. We build long-term partnerships based on trust, integrity, and professionalism.
Our goal is to reduce the stress and uncertainty of applying for foreign enterprise tax incentives and withholding tax relief, so you can focus on your core business.
Contact Us Today
Whether you're applying for tax relief, planning a cross-border tax strategy, or facing withholding tax issues, James Lin & Co. is here to support you.
Schedule a consultation with one of our experienced advisors and take the first step toward optimized international tax compliance.
