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Taiwan Business Express Portal

Taiwan Business Express Portal(LOGO)
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Dissolve a business entity

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Reasons for Dissolution

In accordance with Article 71 and Article 24 of the Company Act, a company shall be dissolved if one of the following circumstances occurs.

  • The causes of dissolution set forth in the Articles of Incorporation occur.
  • The business of the Company has been accomplished or cannot be accomplished.
  • Shareholders agree to dissolve:
    • Unlimited company, limited company: The consent of all shareholders shall be required.
    • Unlimited company with limited partners: Withdrawal of shares by all shareholders with unlimited or limited liability.
    • Company limited by shares: The shareholders representing at least two-thirds of the total number of issued shares attend the shareholders’ meeting and resolve to dissolve with the approval of a majority of the votes of the shareholders present.
    • In the event that the total number of shares of a public company is less than the aforementioned quotas, the presence of shareholders representing a majority of the total number of outstanding shares and the approval of at least two-thirds of the voting rights of the shareholders present shall be required.

If the Articles of Incorporation provide for a higher number of shares and voting rights for the aforementioned two paragraphs, the Company shall comply with the provisions of the Articles of Incorporation.

  • The number of shareholders changed is less than the minimum number required by the Company Act.
  • Merger with other companies.
  • Bankruptcy.
  • Dismissal order or judgment.
  • Businesses that require permits from the competent authority for the target industry of the business can apply for company registration only after receiving the permit document (business items with a code ending with “1” are permitted businesses)

What to prepare?

Documents

  • Application for Company Dissolution Registration
  • Copy of Shareholder Consent Form
  • 2 copies of Change of Registration Form
  • For those that should first be permitted by the competent authorities, a copy of the permit document should be attached.

Fees

No registration fees.

Where to register?

Apply in person, by proxy, by mail, or online (not a full-service application)

How long does it take?

  • General application (non-internet).
    • Application by commission, application by mail: 5 days
    • In-person over-the-counter application: 1 hour
  • Online application: 5 days, not a full-service application
  • Subject to review by external authorities (case by case): None
  • Subject to transfer to the next level for approval: 2 months (60 days)

Service desk

Company registration unit

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