Regulations for Establishment and Administration of Foreign Insurance Enterprises Article 6
A foreign insurance institution applying for permission to establish a branch within the territory of the ROC to conduct insurance business shall at least meet the following criteria:1. Having had sound business performance and shown financial soundness in the last three years; and2. Free of any record of penalty against it for material regulatory violation in the last three years as proven by a certificate issued by the competent authority in the applicant’s home country. Where the applicant has been established for less than three years, the applicant must be free of any record of penalty against it for material regulatory violation since its establishment.Where a foreign insurance institution referred to in subparagraph 1 of the preceding paragraph has been established for less than three years, the institution must have a representative office set up within the territory of the ROC for at least one year and meet one of the following criteria:1. Having a paid-in capital of more than NT$2 billion.2. Having a credit rating of at least A- from Standard & Poor’s Corp., at least A3 from Moody’s Investor Service, at least A from Fitch Ratings Ltd., at least twA+ from Taiwan Ratings Corporation, or an equivalent rating or better from any other credit rating agency recognized by the competent authority.
中文原文 外國保險業設立許可及管理辦法第6條
外國保險機構申請在中華民國境內設立分公司經營保險業務者，應具備下列資格條件：
一、最近三年具有健全業務經營績效及安全財務能力者。
二、最近三年無重大違規遭受處罰紀錄，經其本國主管機關證明者。
但設立未滿三年者，應符合設立以來無重大違規遭受處罰紀錄。
前項第一款外國保險機構設立未滿三年者，應在中華民國境內已設立代表人辦事處一年以上，且具備下列資格條件之一：
一、實收資本額逾新臺幣二十億元。
二、經標準普爾公司（Standard&Poor’sCorp.）評等達A-級、穆迪投資服務公司（Moody’sInvestorsService）評等達A3級、惠譽國際評等公司（FitchRatingsLtd.）評等達A級、中華信用評等公司評等達twA+級或其他經主管機關認可之評等機構評定達相當等級以上。
一、最近三年具有健全業務經營績效及安全財務能力者。
二、最近三年無重大違規遭受處罰紀錄，經其本國主管機關證明者。
但設立未滿三年者，應符合設立以來無重大違規遭受處罰紀錄。
前項第一款外國保險機構設立未滿三年者，應在中華民國境內已設立代表人辦事處一年以上，且具備下列資格條件之一：
一、實收資本額逾新臺幣二十億元。
二、經標準普爾公司（Standard&Poor’sCorp.）評等達A-級、穆迪投資服務公司（Moody’sInvestorsService）評等達A3級、惠譽國際評等公司（FitchRatingsLtd.）評等達A級、中華信用評等公司評等達twA+級或其他經主管機關認可之評等機構評定達相當等級以上。