萬國法律事務所

Taiwan’s Legislative Yuan passed an amendment of Article 9-2 of the “Statute for Upgrading Industries” on 13 January 2009. The amended article provides a five-year tax exemption for investment in connection with the establishment or expansion of manufacturing enterprises or related technical services. Investment made between 1 July 2008 and 31 December 2009 is eligible for this tax exemption.

The same kind of tax exemption for investment in the establishment or expansion of manufacturing enterprises or related technical services was previously implemented between January 2002 and the end of 2003, and resulted then in successfully stimulating investment in Taiwan. The new tax exemption is expected to stimulate NT$ 500 billion in investments, to increase job opportunities, and to jump-start the economy.