All About Foreign Manager Work Permit Part 2
The employer shall meet one of the following requirements:
1.Established for less than one (1) year, and its paid-up capital or working capital in Taiwan has reached five hundred thousand (500,000) New Taiwan Dollars and above, or average turnover, actual import and export revenue, or commission has reached three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States Dollars and above, or two hundred thousand (200,000) United States dollars and above, respectively.
2.Established for more than one (1) year, and its average turnover, actual import and export revenue, or commission in the most recent year or for the past three (3) years has reached no less than three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States dollars, or two hundred thousand (200,000) United States dollars, respectively.
3.Whereas the employer is a representative office of a foreign company, whose establishment has been approved by the authority concerned at the central government level, with actual performance records, provided that no such performance records are needed, if it has been established for less than one year.
4.The employer has made a substantial contribution to domestic economic development. Alternatively, he, she, or it has a special circumstance that is treated as a special case by the central competent authority after consultation with the authority concerned at the central government level.(Refer to Lao-Zhi-Fa-Guan-Zi No. 10405039351 dated April 8, 2015)
※Employers related laws and regulations refers to the Article 39 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.”
Source from https://ezworktaiwan.wda.gov.tw/en/cp.aspx?n=466A8E8ECBA497DB