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外資登記
外資登記

一、外國人投資條例
  1. 外國人來台投資國內事業(未上市、未上櫃、未興櫃公司及商號),無論投資金額大小,投資(1)新設公司或商號(2)認購國內現有事業增資股份或出資額(3)受讓國內現有事業股東所持有之股份或出資額,都須先依據「外國人投資條例」規定向經濟部投資審議司提出申請,經核准後,投資款項才可由國外匯入並結售為新台幣。
  2. 投資國內上市、上櫃、興櫃公司,請逕依「華僑及外國人投資證券管理辦法」向台灣證券交易所提出申請。
  3. 若為外資法人來台設立分公司者,則應向經濟部商業發展署申請認許,無須經本司核准。
  4. 投資事業登記地址位於各科學園區管理局或加工出口區管理處所轄園區,僑外投資請逕洽各管理局(處)辦理。
 
二、大陸地區人民來臺投資許可辦法
  1. 依據「大陸地區人民來臺投資許可辦法」第三條規定:「本辦法所稱投資人,指大陸地區人民、法人、團體、其他機構或其於第三地區投資之公司,依本辦法規定在臺灣地區投資者。前項所稱第三地區投資之公司,指大陸地區人民、法人、團體或其他機構投資第三地區公司,且有下列情形之一者:一、直接或間接持有該第三地區公司股份或出資總額逾百分之三十。二、對該第三地區公司具有控制能力。前項第三地區投資之公司在臺灣地區投資,不適用外國人投資條例之規定。」。
  2. 違反「大陸地區人民來臺投資許可辦法」規定者,依「臺灣地區與大陸地區人民關係條例」第93條之一所訂之罰則處理。
 
三、僑外投資負面表列—禁止及限制僑外人投資業別項目
  1. 外國人來台投資,除負面表列項目有禁止或限制投資(如外資持股比率限制)外;非屬負面表列項目者,並無外資持股比率之限制。(可參考網站僑外投資負面表列資料)網站連結
 
四、申請程序
  1. 新公司公司名稱預查:新設公司(或商號):申請核發公司(或商號)名稱及所營事業登記預查表影本。申請單位:經濟部商業發展署(商號為各縣市政府)
  2. 投資現有公司:公司登記證明書或變更登記表影本;商號為商業登記證明文件影本。
  3. 申請核准:投資人須先依規定檢填具僑外投資申請書A表,檢附相關文件向經濟部投資審議司提出申請。認購現金增資股或認繳現金增資額或受讓國內股東股份或出資額,應增加提供如股東會決議、董事會決議、洽特定人認股聲明書、股東同意書等附件。
  4. 匯入資金:經核准後,持許可函向來往銀行辦理匯入投資款項
  5. 審定投資額:經結匯後,填具審定投資額申請書並檢附匯入匯款通知書、買匯水單正本及其他相關文件向經濟部投資審議司申請審定投資額
  6. 申請公司登記:經核准後持投資核准函及審定函,依公司法(商業登記法)及目的事業主管機關規定,向登記單位辦理公司(商號)設立(或變更)登記。
 
五、審查期限
  1. 投資事業營業項目非屬限制投資類,且投資人投資額未逾新臺幣5億元者:2~4日。
  2. 投資事業營業項目非屬限制投資類,且投資人投資額未逾新臺幣15億元者:3~5日。
 
六、外資登記相關資訊
  1. 經濟部投資審議司  網站連結    
  2. 行政院大陸委員會  網站連結
  3. 臺灣地區與大陸地區人民關係條例  網站連結
  4. 香港澳門關係條例  網站連結
  5. 大陸地區人民來臺投資許可辦法  網站連結
  6. 大陸地區之營利事業或其於第三地區投資之營利事業在臺設立分公司或辦事處許可辦法  網站連結
  7. 在大陸地區從事投資或技術合作許可辦法  網站連結
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