Regulations for Verification of Investment by Overseas Compatriots and Foreign Nationals Article 12
An application for verification may be exempted under any of the following conditions:1. Investors transferring ownership in shares of the invested business to other overseas compatriots or foreign nationals with the transaction being completed outside of Taiwan, and with no capital flowing into Taiwan.2. Investments by investors through gifts, inheritance, capital increase through conversion of earnings or capital surplus.
中文原文 華僑及外國人投資額審定辦法第12條
有下列情形之一者，得免申請審定：
一、投資人轉讓持股予其他華僑或外國投資人，並於境外完成交易無匯入外匯。
二、投資人因受贈、繼承、盈餘轉增資或公積轉增資之投資。
一、投資人轉讓持股予其他華僑或外國投資人，並於境外完成交易無匯入外匯。
二、投資人因受贈、繼承、盈餘轉增資或公積轉增資之投資。