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訂定境外資金匯回投資產業辦法(Draft Regulations Governing Inward Remittance Overseas Fund Investing in industries)
2019 年 8 月 15 日,經濟部公布「境外資金匯回投資產業辦法」,規範享有租稅優惠之匯回境外資金投資,茲摘要重點如下:
(一) 直接投資之產業項目及投資方式
個人及營利事業(下稱「投資方」)匯回境外資金進行國內投資產業之項目包括農業、工業及服務業等各行業。投資之方式包括發展本業、新設營利事業及投資他營利事業,且後兩項投資方持股或出資額應達四年期間。
(二) 間接投資之要件規定
投資方投資國內創業投資事業或私募股權基金應達四年,且該事業或基金投資於國內重要政策領域產業之金額應於規定時間內達一定比例,其持 有該創業投資事業或私募股權基金之所有股份或出資額,不得作為質借或擔保之標的。另外,投資事業或私募基金未投資資金以及其投資境外事業之比例及範圍亦受有限制。
(三) 間接投資之重要政策領域產業範圍
五加二產業(即智慧機械、物聯網、綠能科技、生技醫藥、國防、循環經濟、新農業)、重要製造業、重要服務業、發電業及天然氣事業、長期照顧及文化創意。

報告人:盧偉銘律師/簡心怡律師

On 15 August 2019, the Ministry of Economic Affairs announced the Regulations Governing Inward Remittance of Overseas Fund for Investment in Industries, which provides tax incentive for inward remittance of overseas fund for eligible investment. We summarize below:
(1) Industries and methods of direct investment
Individuals and profit-seeking enterprises (collectively "investors") may invest their overseas funds in agricultural, industrial, and service businesses through their original business, newly-established business or others' business. Investors of newly-established business or others' business are required to hold shares or capitals of such business for four (4) years or more.
(2) Requirement of Indirect Investment
Investors shall invest in domestic venture capital or private equity fund for four (4) years or more and the investment amount of which in important policy-driven industries shall reach certain ratio within specific time provided. The shares in or capitals of said venture capital or private equity fund shall not be pledged or placed as a collateral. In addition, uninvested funds and investment in overseas businesses are subject to certain restrictions.
(3) The Scope of indirect investment in important policy-focused industries
Important policy-driven industries include the so-called "5+2 Industries" (i.e. AI machinery, internet of things, green energy, biomedicine, national defense, circular economy, high-value agriculture), important manufacturing, important service industry, electric power supply, natural gas business, long-term care services and cultural and creative Industry.

Reported by: Mike Lu / Cindy Chien

惇安法令雙週刊 第 326 期

第一筆上一筆下一筆最末筆筆數:381/389
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