Under current Double Taxation Agreements (the “Tax Treaties” or “Treaties”) and the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income (the “DTA Regulations”), foreign enterprises providing services in Taiwan may apply for a business profits tax exemption if certain conditions are met. However, if the aggregate number of days spent...
On September 16, 2026, the Ministry of Finance (“MOF”) issued Ruling No. 11500617350, stating that when a foreign company’s branch or fixed place of business in Taiwan files its income tax return and declares offshore costs and expenses, it may present the head office’s financial reports certified by a qualified local CPA, or supporting documents issued by the local tax authorities, containing details...
為配合憲法法庭 113 年憲判字第 11 號判決及近年遺產稅實務需求，立法院於 115 年 8 月 21 日三讀通過修正《遺產及贈與稅法》（下同），針對納稅義務人認定、死亡前二年贈與財產課稅、配偶剩餘財產差額分配請求權、補申報制度及繳稅機制等多項重要規定進行修正，將對家族財富傳承及遺產規劃產生重大影響。
財政部於 115 年 9 月 3 日發布最新解釋令，明確規定：營業人銷售《虛擬資產服務法》第 3 條第 1 款及第 6 款所定之虛擬資產及穩定幣，非屬營業稅課稅範圍，免徵營業稅。此項規定正式釐清我國虛擬資產交易之營業稅處理原則，並與多數採行加值型營業稅制度國際慣例接軌
財政部於 115 年 8 月 6 日發布台財稅字第 11504580740 號解釋令，明確規範網路借貸平台（「 P2P 平台」）應辦理利息所得扣繳之責任，以因應近年金融科技及網路借貸業務快速發展所衍生之稅務實務問題。
115 年 7 月 28 日三讀通過修正民法第 1223 條，刪除「兄弟姊妹特留分」，調整繼承法在 家族保護與個人自由之間的輕重分配，以重新取得平衡點。
Amendments to the Regulations Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries 修正外國營利事業收取製造業、技術服務業與發電業之權利金及技術服務報酬免納所得稅相關規定
除基本申報注意事項外，今年重點在於CFC受控外國公司制度——即使未分配盈餘，持股達一定比例即須認列所得並計入AMT基本稅額。海外投資者應提前備妥財報與股權文件，建議諮詢專業會計師，避免補稅與罰則風險。
In early March, the Ministry of Economic Affairs proposed amendments to the Small and Medium-sized Enterprises Development Act, which are expected to be implemented for ten years.
With a decisive vote of 357 in favor and 70 against, the U.S. House of Representatives successfully passed the "US-Taiwan Expedited Double Taxation Relief Act" on January 31st.
Mazars Taiwan has recently successfully completed a few reduced withholding rate treatments for our Multinational Clients that received various payments from Taiwanese companies and we would like to take this opportunity to share some of the insights as to how we obtained the approval from the Taiwanese tax authorities.
Insight and innovation to guide you through today’s evolving global tax landscape
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