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Legal Forms of Companies

Limited Company is a Private Limited Company.

Number of partners: At least one partner.
Capital (max/min): No minimum capital required.
Shareholders and liability: Liability is limited to the amount contributed.

Company Limited by shares is a Public Limited Company.

Number of partners: At least 2 shareholders, 3 directors and 1 supervisor.
Capital (max/min): No minimum capital required.
A minimum limit of TWD 5 million is required as start-up capital if the company wishes to employ foreign professionals to work in Taiwan in the first year.
Shareholders and liability: Liability is limited to the amount contributed.

Unlimited Company is a General partnership

Number of partners: Minimum 2 partners.
Capital (max/min): No minimum capital required.
Shareholders and liability: Liability is unlimited.

Limited partnership (SCS)

Number of partners: Minimum 2 partners. 2 types of partners: active partners and sleeping partners.
Capital (max/min): No minimum capital required.
Shareholders and liability: Liability is unlimited for active partners and limited for sleeping partners.