All About Foreign Manager Work Permit Part 1
Foreign Employee Qualification
1.Foreigners should qualify for one of the following:
(1)The foreigner has ever acted as a manager of a company invested in by overseas Chinese or foreigner(s), pursuant to the Statute for Investment by Overseas Chinese, or Statute for Investment by Foreign Nationals, whereas the amount of shares held by or the capital contributed by the overseas Chinese or foreigner(s) exceeds one third (1/3) of the total amount of shares, or the total capital of the business, respectively.
(2)The foreigner has ever acted as a manager of a foreign branch company.
(3)The foreigner has ever acted as a representative of a representative office, approved by the authority concerned at the central government level.
(4)The foreigner has ever acted as a departmental deputy manager (equivalent or above) of a company recognized as startup by the central competent authority in consultation with the relevant competent authority.
2.The first employee is exempted from the limit of education level regulated in the “Specialized or technical work”(Master degree or above, or Bachelor degree and with more than two years working experiences), and exempted from the limit of the amount of average salary (the salary shall be no less than NT$47,971 if there’s additional regulation). If the number of foreigners to be hired exceeds one (1), the related education level and the regulation of average salary follow the regulation of “Specialized or technical work.”
※Foreigner-related laws and regulations refers to the Article 38 in the “Qualifications and Criteria Standards for foreigners undertaking the jobs specified under Article 46.1.1 to 46.1.6 of the Employment Service Act.”
sources from https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=466A8E8ECBA497DB