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Taiwan — Orbitax Country Chapters
5.3. Tax Consolidation / Group Treatment

In general, Taiwan does not allow groups of companies to file consolidated returns. However, there are two exceptions:

  • Financial holding companies formed under Taiwan's Financial Holding Company Act; and
  • Other Holding companies qualifying under Taiwan's Business Mergers & Acquisitions Act

In these cases, a holding company can only file consolidated returns if it holds at least 90% of its subsidiaries for a period of at least 12 months. Only companies in Taiwan can be group members for such group treatment.