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Re-amendment to the Required Documents and Guidance Notes for Investment Application by Overseas Compatriots and Foreign Nationals

Date: 2025-06-11 10:00

To further attract multinational enterprises to invest in Taiwan and to promote the
electronification of investment application business, a more simplified and convenient
mechanism are provided by opening up investment kinds and relaxing
documentation requirements continuously. Meanwhile, in cooperation with the
relevant amendments to the Financial Supervisory Commission's regulations and the
statement of Auditing Standards. The key amendments are as follows:

I. Relaxation of verification requirements for certain documents.

II. In line with online application procedures, submission of original documents is no
longer required; however, originals may still be requested for review if necessary.
The required number of photocopies for joint review is removed, and digital copies
may be used in their place as needed.

III. For investment in New Taiwan dollars, investors are generally no longer required
to provide proof of the NTD source in Taiwan, unless requested during the review
process.

IV. In accordance with revisions to the relevant regulations by the Financial
Supervisory Commission, relevant adjustments are made, including:

(1) On October 14, 2024, amending the decree regarding the exemption from
filing requirements for NTD-denominated foreign ordinary bonds sold only to
professional investors in Taiwan by foreign issuers, for investors who are
subsidiary of the bond issuer that directly or indirectly holds 100% of the
issued shares, the NTD raised in such means can be used as a source of
NTD capital investment of the investor.

(2) On Dec. 4., 2023, amending Regulations Governing Public Tender Offers for
Securities of Public Companies on documentation requirements for investors
conducting public tender offers for domestic public companies.

V. Expanded types of investment kinds permitted for overseas compatriots and
foreign national investors, including the addition of equity contribution in the form
of shares.

VI.In accordance with the revision of the Statements of Auditing Standards in 2022,
the previously required special-purpose auditing report issued by an independent
CPA has been replaced with an assurance report.

VII. Completion of required documentation for various forms of target Taiwan
enterprises in accordance with legal procedures.

VIII. Reclassification of certain types of investment kinds-such as investments
resulting from conversion of creditor's reorganization claim (formerly CSD 8),
investments by monetary credit extended to the company (formerly CSD 9), and
investments by convertible corporate bonds (formerly CSD 9-1)-into 5.
Investment Kinds under the Common and Essential Documents (CEDs) section.