Taiwan → United States
U.S. incorporation for Taiwanese founders
No tax treaty, an E-2 visa that is yours to use, and an MOEA filing your bank will ask about before a dollar leaves Taipei. Here is how the U.S. entry looks from Taiwan — and what BNL handles at a fixed fee.
台灣創業者赴美設立公司，最常見的是在德拉瓦州設立 C-Corp，再依情況將台灣公司「翻轉」（flip）成其子公司，或由台灣母公司直接設立美國子公司。與韓國、日本不同，台美之間目前沒有生效的所得稅協定，股利匯回的美國預扣稅率為 30%，結構設計時必須先算進去。好消息是台灣護照可以申請 E-2 投資簽證。對外投資達門檻須先經經濟部投資審議司核准，未達門檻則於投資後申報；2023 年起施行的受控外國企業（CFC）制度，也會影響持有美國公司的方式。
BNL 以固定費用（美元、事前書面確認）處理美國端全部法律作業，並與您的台灣會計師、律師協調申報事項。諮詢以英文進行。
Dividends and other passive income to Taiwan shareholders face the 30% statutory U.S. withholding. Relief legislation has been discussed in Washington; plan on the statutory rate until it is law.
Taiwan nationals qualify. A substantial investment in your own U.S. company can put a founder on the ground in months, renewable while the business runs.
Investment above the threshold needs prior approval from the Department of Investment Review; below it, a post-investment report. Your bank will ask for the paperwork before remitting.
Holding the U.S. company through a low-tax intermediary can pull its income into Taiwan tax currently. We design the stack with your Taiwan CPA in the room.
Summaries as of 2026; confirm before relying on them. Taiwan-side filings are handled with your Taiwan advisers.
Three routes we see from Taiwan
Subsidiary, flip, or a holding company on top?
Which one is right depends on who is going to write the next check — a U.S. customer, a U.S. VC, or a Taiwan or Cayman listing.
U.S. subsidiary of your Taiwan company
A Delaware (or the state you operate in) corporation wholly owned by the Taiwan parent. Fastest path to invoicing U.S. customers and hiring a first employee.
- MOEA filing on the capital contribution
- Intercompany agreement for transfer pricing
- 30% withholding on dividends up — plan to reinvest
Delaware flip
A new Delaware C-Corp becomes the parent; Taiwan shareholders swap into it and the Taiwan company becomes a subsidiary. What U.S. VCs mean by “you need to flip.”
- Share swap valued and documented on both sides
- MOEA approval — the swap is an outbound investment
- CFC and individual tax exposure reviewed with your CPA
Cayman or other holding on top
Common for Taiwan teams eyeing a TWSE/TPEx foreign-issuer listing or Asian investors. The U.S. company sits under the holding company beside the Taiwan operating company.
- Holding-company counsel coordinated with BNL
- U.S. entity still needs its own governance and tax filings
- CFC rules bite hardest here — model it first
The Taiwan track
Read your way to a U.S. company, in order
Six stages. Most guides apply to every founder; the ones marked Taiwan-specific cover what changes because of your passport and your parent company. Titles in italics are in draft.
Decide the structure
- Three routes from Taiwan: subsidiary, flip, or holding on top
- What is a “Delaware flip”?
- C-Corp vs LLC for non-U.S. founders
Incorporate
- Delaware incorporation for foreign founders
- Delaware or the state you operate in?
The first 30 days
- Post-incorporation checklist
- Getting an EIN without an SSN
Stay compliant
- Annual compliance calendar for a foreign-owned corporation
- Form 5472 and 25%-foreign-owned reporting
- Taiwan CFC reporting for U.S. holdings
Money and banking
- Opening a U.S. bank account from abroad
- MOEA outbound-investment review and no-treaty withholding
- Paying yourself: dividends, salary, intercompany
Raise, hire, move
- SAFE and priced rounds: what U.S. investors expect
- E-2 visa for Taiwan founders
- Founder visas: E-2, O-1A, L-1 by passport
What BNL handles
The U.S. side, end to end
Formation is a week. Keeping the company clean for the diligence that comes with your Series A is the job.
Questions Taiwanese founders ask first
Before the call
Do I need a U.S. address or Social Security number to incorporate?
No. A Delaware corporation needs a registered agent in Delaware, not a founder with a U.S. address. The EIN can be obtained without an SSN; it takes longer by fax or phone than online, and we handle it as part of formation.
Should I incorporate in Delaware or in the state where my customers are?
For a company that expects to raise from U.S. investors, Delaware — it is what every investor’s documents assume. For a pure sales subsidiary with staff in one state, incorporating there can avoid a second set of filings. We decide this on the first call.
Will my Taiwan company’s profits be taxed in the U.S. after a flip?
Not by themselves. The Taiwan company remains a Taiwan taxpayer. What changes is the Delaware parent’s ownership of it, which brings U.S. reporting (Form 5471) and, on the Taiwan side, CFC and individual-shareholder questions your CPA needs to model before the swap.
Can BNL talk to my Taiwan accountant directly?
Yes, and we prefer to. We send a one-page brief of what the U.S. side needs — timing of the capital contribution, the valuation used for the share swap, the documents MOEA will want — and stay on the thread.
Keep going
Related guides
Delaware Incorporation for Foreign Founders
Entity choice, state, the filing sequence, and the documents you sign on day one.
Read the guide →
Formation & ManagementWhat Is a “Delaware Flip”?
Moving your company under a U.S. parent — what it costs, and how we have closed it.
Read the guide →
E-2 Visa for Founders: Taiwan Edition
Investment size, business-plan expectations, and how the visa interacts with your cap table.
In progress
Pick your starting point — Korea, Japan, Singapore, Hong Kong, Vietnam, Indonesia or India.
Ready to build your U.S. company from Taiwan?
First call in Taipei business hours. Fixed fee proposal within 48 hours.
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