To ensure timely receipt of the tax relief approval letter from the Taiwan tax authority, it is advisable to submit your application by the end of February.
In accordance with relevant regulations and rulings, the applicant has the right to reclaim tax benefits within five years from the date of tax payment.
There are 35 comprehensive Double Taxation Agreements (DTAs) which have been signed and went into effect.
The withholding tax rates on dividends and interest payable to a non-resident are 21% and 20% respectively, and the withholding rate is 15% for interest on bonds, short-term commercial papers, securitized products, interest derived from the RP/RS transactions. In addition.
In addition to assisting FINIs (companies investing with their own funds), trust-type entities, and pension fund investors from various countries on a case-by-case basis, we can also assist and guide mutual fund-type investors in enjoying a % tax benefit.