Taiwan (TW)

Jurisdiction Overview

471 *BO Record: Does the registration of domestic companies comprise beneficial owner's identity information? No. Companies available without recorded beneficial ownership information.
 Data Date: 2019


The Asia/Pacific Group on Money Laundering (APG) reports: "There is no statutory requirement for legal persons to disclose or record their beneficial ownership at the company registry, or to otherwise be held by the company" (APG 2019: 106). Moreover, bearer shares may still be circulating (see note above).
According to the Ministry of Finance, the registration of domestic companies comprise the beneficial owner identity only for public companies, as per the Securities and Exchange Act (article 22-2, 25, 43-1) and the Regulations Governing Information to be Published in Annual Reports of Public Companies (Article 10, 11, 23).


APG 2019: 106
TJN-Survey 2019