Offshore Banking Act Article 22-13
An offshore insurance branch may only conduct the following types of business:1.The following types of foreign currency denominated insurance businesses:(1)Insurance of the person businesses where the proposer is a natural person, a juristic person, a government agency, or a financial institution outside the territory of the ROC and the insured is a natural person outside the territory of the ROC.(2)Non-life insurance businesses where the proposer is a natural person, a juristic person, a government agency, or a financial institution outside the territory of the ROC and the subject matter insured is not a real property situated within the territory of the ROC.2.Foreign currency denominated reinsurance businesses with insurance enterprises outside the territory of the ROC.3.Other foreign currency denominated insurance-related businesses serving natural persons, juristic persons, government agencies, or financial institutions outside the territory of the ROC and approved by the competent authorities.When an offshore insurance branch conducts the businesses mentioned in the preceding paragraph, it may not conduct concurrently non-life insurance and of the person businesses, except where its head office is a non-life insurance enterprise that has been approved by the FSC to engage in personal injury insurance and health insurance.
中文原文 國際金融業務條例第22-13條
國際保險業務分公司經營之國際保險業務如下：
一、辦理下列以外幣收付之保險業務：
（一）要保人為中華民國境外個人、法人、政府機關或金融機構，且被保險人為中華民國境外個人之人身保險業務。
（二）要保人為中華民國境外個人、法人、政府機關或金融機構，且保險標的非屬中華民國境內不動產之財產保險業務。
二、辦理中華民國境外保險業以外幣收付之再保險業務。
三、對於中華民國境外之個人、法人、政府機關或金融機構，辦理其他經主管機關核准以外幣收付之保險相關業務。
國際保險業務分公司經營前項業務，不得兼營財產保險及人身保險業務。
但其總公司為財產保險業經金管會核准經營傷害保險及健康保險者，不在此限。
一、辦理下列以外幣收付之保險業務：
（一）要保人為中華民國境外個人、法人、政府機關或金融機構，且被保險人為中華民國境外個人之人身保險業務。
（二）要保人為中華民國境外個人、法人、政府機關或金融機構，且保險標的非屬中華民國境內不動產之財產保險業務。
二、辦理中華民國境外保險業以外幣收付之再保險業務。
三、對於中華民國境外之個人、法人、政府機關或金融機構，辦理其他經主管機關核准以外幣收付之保險相關業務。
國際保險業務分公司經營前項業務，不得兼營財產保險及人身保險業務。
但其總公司為財產保險業經金管會核准經營傷害保險及健康保險者，不在此限。