Taiwan (TW)

Jurisdiction Overview

477 *BO Record: Does the registration of domestic limited partnerships comprise information on the beneficial ownership of all partners? No, for some partnerships no beneficial ownership information is recorded.
 Data Date: 2019


There is no indication that the beneficial owner of the partners should be disclosed (see note above on legal ownership). Article 6 of the Limited Partnership Act provides that: "A juridical person may be a general partner provided that it shall designate a natural person as its representative to exercise, on its behalf, the duties of a general partner".


Limited Partnership Act