Standards for the Establishment of Trust Enterprises Article 3
To apply for the establishment of a trust company, a minimum paid-in capital of NT$2 billion is required. The capital contributions of promoters and shareholders shall be made in cash only. Notwithstanding the foregoing, the minimum paid-in capital required for a trust company engaging only in real estate investment trust (REIT) business under the RESA shall be NT$1 billion; the minimum paid-in capital for a trust company engaging only in real estate asset trust (REAT) business shall be NT$300 million; and the minimum paid-in capital for a trust company engaging only in REIT and REAT business shall be NT$1 billion. The Competent Authority may adjust the minimum paid-in capital set out under the preceding paragraph in view of the economic and financial conditions and actual needs.Where a trust company fails to meet a minimum paid-in capital requirement after an adjustment has been made under the preceding paragraph, the Competent Authority shall order it to carry out a capital increase and pay in the capital in full within a prescribed time period; the Competent Authority may restrict its scope of business and business volume if it fails to pay in the capital in full within that time period.A trust company shall be a public company.
中文原文 信託業設立標準第3條
申請設立信託公司，其最低實收資本額為新臺幣二十億元，發起人及股東之出資以現金為限。
但依本條例規定僅辦理不動產投資信託業務之信託公司，其最低實收資本額為新臺幣十億元；僅辦理不動產資產信託業務者，其最低實收資本額為新臺幣三億元；僅辦理不動產投資信託及不動產資產信託業務者，其最低實收資本額為新臺幣十億元。
前項最低實收資本額，主管機關得視經濟、金融情況及實際需要調整之。
信託公司之最低實收資本額經依前項調整後，如有未符規定者，主管機關應命其辦理增資，並限期繳足；逾期未繳足者，主管機關得限制其業務項目及業務量。
信託公司應為公開發行公司。
但依本條例規定僅辦理不動產投資信託業務之信託公司，其最低實收資本額為新臺幣十億元；僅辦理不動產資產信託業務者，其最低實收資本額為新臺幣三億元；僅辦理不動產投資信託及不動產資產信託業務者，其最低實收資本額為新臺幣十億元。
前項最低實收資本額，主管機關得視經濟、金融情況及實際需要調整之。
信託公司之最低實收資本額經依前項調整後，如有未符規定者，主管機關應命其辦理增資，並限期繳足；逾期未繳足者，主管機關得限制其業務項目及業務量。
信託公司應為公開發行公司。