Regulations for Establishment, Transfer, or Withdraw Branch Units by Insurance Enterprises Article 26
An insurance enterprise that has established a foreign branch unit with the approval of the competent authority shall, by a resolution adopted by the Board of Directors, submit relevant materials and apply with the competent authority for approval if any one of the following circumstances applies to the branch unit:1. There is to be a change in the branch unit's organizational form.2. A subsidiary or branch office carries out a capital increase, increases operating capital, assumes the whole or part of another entity's business, or switches responsible person.3. The insurance businesses or funds utilization handled by the branch office in accordance with the local insurance laws and regulations and business customs do not follow the provisions in the insurance laws and regulations of R.O.C..4. It voluntarily decides to dissolve, suspend business operations, or close down.If any one of the following circumstances applies to a foreign branch office or subsidiary, an insurance enterprise shall file with the competent authority for recordation, setting forth a statement of the reasons and providing relevant materials:1. There is a change in business address or the location of the branch unit.2. There is a change in its lines of business.3. It reduces operating capital or carries out a capital decrease.4. There is a material change in its operating policies.5. A material loss has occurred or is foreseeable.6. A court or the competent authority in the host country issues an order in accordance with host country law for suspension of business operations, voidance, revocation, or dissolution.7. Any other material event.An insurance enterprise shall file with the competent authority for recordation if any one of the following circumstances applies to a foreign representative office:1. It changes its responsible person or address.2. A court or the competent authority in the host country orders its closure.The foreign representative office that has been approved and established prior to the promulgation date of the Regulations, January 9th, 2008, if it has any business activities in foreign countries, shall be conducted pursuant to Paragraph 1, Paragraph 2 and Article 28.
中文原文 保險業設立遷移或裁撤分支機構管理辦法第26條
保險業經主管機關核准並於國外設立分支機構者，其分支機構有下列情形之一時，應經董事會決議後，檢具資料申請主管機關核准：
一、變更分支機構組織型態。
二、子公司或分公司增加資本或營運資金、讓受全部或部分業務、變更負責人。
三、分公司配合當地保險法令及商業習慣辦理之各項保險業務或資金運用，有不符我國保險法令規定者。
四、自行決定解散、停止營業或裁撤。
保險業於國外之子公司或分公司，有下列情形之一者，應檢具事由及資料，報主管機關備查：
一、變更營業地址或分支機構所在地。
二、變更營業項目。
三、減少營運資金或減少資本。
四、重大營運政策之改變。
五、已發生或可預見之重大虧損案件。
六、經當地法院或主管機關依其法令所為之命令停業、撤銷、廢止或解散。
七、其他重大事件。
保險業於國外之代表人辦事處，有下列情形之一者，應報主管機關備查：
一、變更負責人或地址。
二、經當地法院或主管機關依其法令所為之裁撤。
中華民國九十七年一月九日本辦法發布施行日前已核准且設立之國外代表人辦事處，於國外有營業行為者，應依第一項、第二項及第二十八條規定辦理。
一、變更分支機構組織型態。
二、子公司或分公司增加資本或營運資金、讓受全部或部分業務、變更負責人。
三、分公司配合當地保險法令及商業習慣辦理之各項保險業務或資金運用，有不符我國保險法令規定者。
四、自行決定解散、停止營業或裁撤。
保險業於國外之子公司或分公司，有下列情形之一者，應檢具事由及資料，報主管機關備查：
一、變更營業地址或分支機構所在地。
二、變更營業項目。
三、減少營運資金或減少資本。
四、重大營運政策之改變。
五、已發生或可預見之重大虧損案件。
六、經當地法院或主管機關依其法令所為之命令停業、撤銷、廢止或解散。
七、其他重大事件。
保險業於國外之代表人辦事處，有下列情形之一者，應報主管機關備查：
一、變更負責人或地址。
二、經當地法院或主管機關依其法令所為之裁撤。
中華民國九十七年一月九日本辦法發布施行日前已核准且設立之國外代表人辦事處，於國外有營業行為者，應依第一項、第二項及第二十八條規定辦理。